2001 (6) TMI 100

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.... S.S. Sekhon, Member (T)]. - Revenue has come in appeal against the decision of the Commissioner (Appeals), to set aside the decision as the Appellate Commissioner had held as regards the exigibility of the entity -Earth Pipes, Cross Arms as under : "As regards Earth Pipes, the same were produced out of duty paid G.I. Pipes and the process involved was only cutting to required length, slightly ....

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....delwal & Engineering Works - 1985 (20) E.L.T. 222 (S.C.). 3. We have heard both sides and find - (a)  This finding of the learned Commissioner (Appeals), cannot be upset by the grounds in the appeal, as no material has been relied therein or alleged to have been ignored by the Commissioner (Appeals), to have come to his finding as 'no other item with distinctive name, character or use' ....