( 1 ) THE petitioners are the owners of a Cold Storage at Chhibramau, District Farrukhabad. On a visit dated 24. 3. 1976 the Central Excise Inspector found some R. A. C. Machinery parts installed in the cold storage of the petitioners. It was found that the petitioners had got the same manufactured themselves by their ingenuity at site and installed the said machinery parts in their cold storage. Since the view taken by the Central Excise Inspector was that the said machinery parts were excisable under Entry 29-A of Schedule 1 of the Central Excises and Salt Act, 1944, he raised a demand of Rs. 43,219. 21. Thereupon the petitioners filed their objections which were rejected and the demand as proposed was confirmed. Appeals were filed by the petitioners which too have been dismissed by both the appellate authorities below. Aggrieved, the petitioners have now by means of this writ petition challenged the aforesaid levy of excise duty as well as appellate orders.

( 2 ) I have heard Sri B. N. Bhattacharya, Advocate appearing for the petitioners. His first contention is that the Tribunal has, in the impugned order, refrained from relying upon a decision of this Court ren