EXECUTIVE ENGINEER, FABRICATION Vs. CCE

JUDGEMENT

(1.) This appeal has been directed against the impugned order -in -appeal by the appellants vide which the Commissioner (Appeals) has upheld the order -in -original of the adjudicating authority, who confirmed the duty demand with penalty as detailed therein.

(2.) The issue involved in this appeal is as to whether the activity of the appellants of producing transformed structure from the MS rods, MS channels, etc. amounts to manufacture. The adjudicating authority held this issue against the appellants and confirmed the duty demand for the disputed period ranging July 1996 to May 1997 through order -in -original which has been affirmed by the Commissioner (Appeals).

(3.) The earned Counsel has contended that the above referred issue already stands covered in favour of the appellants by the Tribunal's Final Order No. E/204 and 205/91 -D dated 8.4.1991 in the case of CCE, Madurai v. Tamil Nadu Electricity Board. Therefore, the impugned order deserves to be set aside. On the other hand, learned JDR has reiterated the correctness of the impugned order.