1990 (11) TMI 173

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....s questioned the legality of the levy of excise duty on seven Electric Overhead Travelling Cranes fabri-cated by the petitioner for carrying on their work under the Central Excises and Salt Act, 1944 ('the Act' for short). 2. The brief facts of the case are these :- The petitioner M/s. Tungabhadra Steel Products Limited are carrying on the business of fabrication and erection of Hydraulic Gates, ....

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....esented this petition. 3. The learned Counsel for the petitioner submitted that under similar circumstances similar levy in respect of the cranes fabricated by the petitioner had been challenged by the petitioner in W.P. No. 23434/1980 and connected cases (M/s. Tungabhadra Steel Products Ltd. v. The Collector of Central Excise, Bangalore & Others) and the Division Bench of this Court in its decis....