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2012 (12) TMI 585 - CESTAT NEW DELHIManufacture - immovability - assembly botorized blinds - stay - held that:- the fabric is fixed to the Aluminum tubes in the factory and besides this, in the case of motorized blinds, the motor is also fixed in these tubes at this stage. Therefore, the blinds which are chargeable to duty under Tariff sub-heading 39252000, 630300 and 70199000 came into existence in the factory premises and these blinds are installed at site. Prima facie, we are also of the view that since these blinds can be shifted, though in dismantled condition, the same cannot be said to be part of immovable property. Though the appellant plead that during the period of dispute they were registered with the central excise authority for payment of service tax, earlier under Heading "installation services" and subsequently under "work contract services", it is not known as to whether their activity of assembly of roller/vertical blinds had been disclosed by them from the central excise authorities. In any case, the question of limitation being a mixed question of law and facts can be examined only at the time of final hearing. Thus this is not a case of granting un-conditional waiver from the provisions of Section 35F and as such, the amount of Rs.15 Lakh paid by the appellant, during investigation, is not sufficient for safeguarding the interests of revenue. Though the appellant pleaded that they have paid the service tax of Rs.14 Lakhs, this service tax is obviously on the service component. The appellant company is, therefore, directed to deposit an amount of Rs.7 lakhs within a period of 8 weeks from the date of this order on deposit of this amount the requirement of pre-deposit of balance amount of duty demand, interest thereon and penalty and the requirement of pre-deposit of penalty by General Manager of the Appellant company shall stand waived.
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