Per Archana Wadhwa :

The Revenue has filed the present appeal being aggrieved with the order of the Commissioner (Appeals). We have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue and Shri D.B. Desai, ld. consultant for the respondents.

2. The Asst. Commissioner vide his order dt. 6.10.94 had confirmed demand of duty of Rs. 28,461/- (rupees twenty eight thousand four hundred sixty one) and imposed penalty of Rs. 5,000/- (rupees five thousand) on the respondents on the findings that they had fabricated pipes out of plates at the site of erection of cooling tower, which pipes are classifiable under Heading 7305.90. The respondents' contention right from the beginning had been that such pipes comes into existence only while being erected along with the tower and they cannot be called as excisable goods. The said contention of the respondents was not accepted by the Asst. Commissioner. However, Commissioner (Appeals), by relying upon the Supreme Court's decision in the case of Quality Steel Tubes Pvt. Ltd. and in the case of J.K. Synthetics Ltd. - 1999 (33) RLT 129 (CEGAT) allowed the appeals. Hence the present appeal.

3. The Asst. Commissioner in his impugned order has observed