2001 (11) TMI 125

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.... Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Behl Associates is whether the OP Towers manufactured by them are chargeable to Excise duty. Shri J.S. Agarwal, ld. Advocate, submitted that the appellants received the contract from Border Security Force for construction of steel towers in the border area of State of Rajasthan, that the height of this tower was between 60 to....

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....apable of being marketed as such; that before duty of excise can be levied it is to be proved by the Department that the products are chargeable to excise duty as held by the Supreme Court in the case of CCE, Jaipur v. Man Structurals Ltd. [2001 (130) E.L.T. 401 (S.C.)]. He also mentioned that the inquiry conducted by the Department at Jodhpur does not support the case of the Department inasmuch a....

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....hich were of small size, were rejected by the BSF. He also mentioned that as benefit of Notification No. 175/86 was not claimed at the time of hearing before the Commissioner, no arguments can be made whether the benefit of notification is available to them or not. 3. We have considered the submissions of both the sides. Except the two towers in respect of which the appellants themselves have a....