2004 (1) TMI 74

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....d by the Customs, Excise & Gold (Control) Appellate Tribunal. The question raised is whether the Appellants are liable to pay excise duty in respect of sleepers supplied by them to the railways. 2. It was submitted that the Appellants were not manufacturing any sleepers but were only supplying timbers to the railways. This submission is contrary to the admitted position. In reply to the show ca....