2011 (2) TMI 2 - SC - Central Excise

Furniture affixed to the ground - movable or immovable - Held that:- The specific case of the revenue is that the assessee having manufactured the excisable goods covered under different chapter headings, removed them without payment of proper duty of excise and that from the aforesaid action it is explicit that there was an intention on the part of the assessee to evade payment of duty particularly when the contract clause between the respondent and M/s. Adyar Gate Hotel Ltd. clearly mentioned that the contractors quoted rate would also include excise duty. - Extended period of limitation invoked

So far as the items such as chairs, tables etc. is concerned, the same admitted to be furniture by the assessee himself. The Commissioner having considered the aforesaid issue carefully and after proper scrutiny, the Tribunal was not justified in rejecting the said findings by mere conclusion and without trying to meet the findings recorded by the Commissioner. - Decided in favor of revenue.