2018 (3) TMI 1647 - SCH - Central Excise

Manufacture or service - appellants case is that the learned Tribunal was plainly wrong in recording the finding that the Blinds in question are movable properties and can be removed/dismantled and consequentially imposing penalty. If that is so the appellants may approach the learned Tribunal for rectification. Held that - The appeals are disposed of in the above terms with liberty to the appellants to approach this Court once again if necessary. We make it clear that we have not expressed any opinion on merits.

Summary

The Supreme Court of India in 2018 (3) TMI 1647 - SC Order, with MR. JUSTICE RANJAN GOGOI And MRS. JUSTICE R. BANUMATHI, allowed the appellants to approach the Tribunal for rectification regarding movable property issue, with liberty to return to the Court if needed. No opinion on merits was expressed.