2001 (3) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (J)]. - These two appeals filed by the same appellants i.e. TNEB, are on identical issue. Therefore, they are taken up together for disposal as per law. Appellants and entered into independent contracts with their contractors for manufacture of RCC poles on supply of materials by them. The Department issued show cause notices to the appellants demanding duty on the RCC poles manufactured by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period from October, 1989 to 31-8-1993 by invoking the provisions of Section 11A(1) of the C.E. Act, 1944. 2. Learned Counsel for the appellants submits that the issue is no longer res integra. He pointed out that this Bench took up the issue for consideration in a larger number of appeals and decided the issue in favour of the appellants after examining the terms of the contracts, this Bench b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and liable to duty. Appellants were supplying raw materials and the goods were manufactured within the appellants' yard. He submits that the contractors were hired workmen and cannot be treated as independent contractors and the relationship is not that of principal to principal basis as noted by the Commissioner in the impugned orders. 4. On consideration of the submissions made we notice that....