(1.) M /s Hindustan Lever Ltd. got a factory erected at Orai, Uttar Pradesh by M/s Indofab Engineers, Bombay. The construction was completed by March 1990.
(2.) THREE Show -cause Notices were issued by the Central Excise authorities alleging that the construction of the factory involved manufacture of parts of structures which are liable to central excise duty. Under the impugned order, duty demand of about Rs. 20 lakhs was confirmed and penalties imposed both on Indofab Engineers and Hindustan Lever Ltd.
(3.) WHEN the matter came up in appeal before this Tribunal it held in favour of the appellants by relying on its order in the case of Elecon Engineering Co. Ltd. v. C.C.E., Chandigarh 1999 (31) RLT 5. Revenue took up that order in appeal before the Supreme Court and the Hon'ble Supreme Court was pleased to allow that appeal and remand the case back to the Tribunal for a fresh decision. These appeals are, thus, before us on remand.