COLLECTOR OF CENTRAL EXCISE Vs. ALUMINIUM INDUSTRIES LTD.

JUDGEMENT

(1.) SINCE all the matters arise out of a common order -in -original, a single order is being passed.

(2.) BRIEF facts of the case as given in the appeal memo filed by the Department are as follows : -

(3.) THE learned D.R. Shri M.S. Arora, arguing for the appellant -Collector has reiterated the findings of the original adjudicating authority, namely, the Deputy Collector of Central Excise. He has urged that the goods were capable of being used as per their normal use either as aluminium rods or as wires and cables. The length of the aluminium wires vary from 10 mtrs. to 60 mtrs. These could, therefore, be put to useful electric purposes. He has submitted that it is immaterial for the purpose of excise duty whether the goods are sub -standard or whether they do not conform to ISI standard. In support of this proposition, the learned D.R. has relied upon the following citations : -