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2014 (2) TMI 163 - CESTAT AHMEDABADDuty demand - sizing and warping machines which is assembled at site - whether appellant is required to discharge the Central Excise duty on the machines parts of which were cleared on payment of appropriate duty and got assembled at the site of their purchasers, are liable for Central Excise duty as fully manufactured in the hands of main appellant - Held that:- it transpires that the adjudicating authority has erred in coming to conclusion that he is empowered to the demand duty on sizing machines, which are assembled and comes into existence at the site of the buyers of the appellant which are situated beyond jurisdiction of adjudicating authority / the Commissioner of the Central Excise, Ahmedabad -I. In our view, the adjudicating authority has totally misread the provisions in as much as, he has recorded no findings on this specific averments, while it is admitted that sizing machines to come to existence, various parts are purchased by the appellant from outside and delivered by such sellers directly at the site of assembling. Appellants were informing the Department regarding the activities of manufacture of sizing machines / items thereof. We also find that appellant had informed the Department about the purchase of various parts which are required for erection / assembling of sizing machine at their customer’s premises - The said correspondence clearly demonstrate that the appellant had not suppressed any facts from the Department; we are of considered view that there cannot be any demand by invoking extended period of limitation, in respect of demands on manufacturing of sizing machine - Decided in favour of assessee.
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