TMI Blog2014 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... the Mahindra & Mahindra Ltd. case, the issue of excisability of fabrication of items were highly debatable and it has been decided in favour of the assessee - the applicant made an offer to deposit Rupees Fifteen Lakhs as pre-deposits which is accepted – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal Nos.Ex.Ap.332-333/10 - - - Dated:- 28-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, M.S. Structure for junction House/Trestles/Gratings/Saddle, Chimney and supporting Steel Structure, Stairwells and Maintenance Platforms, Tubular Steel Structure, Weigh Bin, Bag House, M.S. underground and above ground Oil Tanks, Hopper, Chute, Valley Gutter, Quenching case, Gamper, MS Bobbin as per the drawing, design and requirement of their customers. It is his submission that fabrication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005-2006 which is barred by limitation. However, he made a fair offer to deposit another Rs.15,00,000/- in addition to Rs.4,00,000/- they have already deposited during the course of investigation. 3. Ld. A.R. reiterated the findings of the Ld. Commissioner. 4. Heard both sides. We find that prior to the Mahindra Mahindra Ltd. case, the issue of excisability of fabrication of various items a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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