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2015 (4) TMI 247 - MADRAS HIGH COURTExcisability of Signages which are erected at various petrol bunks of IOC - Circular No.58/1/02-CX dated 15.1.2002 - Whether Tribunal in [2009 (4) TMI 258 - CESTAT, CHENNAI] was right in upholding the order of the Commissioner treating the signages as movable property contrary to the clarification issued by the Board - Held that:- findings of the Commissioner as well as the Tribunal are that the signages are capable of movable and are installed by fixing it on a concrete foundation and can be detached and shifted to another location without damaging them. Therefore, the decision of the Supreme Court [2006 (10) TMI 2 - SUPREME COURT OF INDIA] stands distinguished in the facts of the present case. Even otherwise, we find that the finding of fact by the Commissioner as well as by the Tribunal cannot be an issue for consideration in appeal. - first question of law is a question of fact and on the second question of law whether the Board's Circular is binding - general proposition is given with regard to immovable final products. In the present case, both the Authorities have come to the conclusion that the final product is not immovable. Therefore the circular is of no avail to the appellant. - Decided against assessee.
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