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2019 (4) TMI 1460 - AT - Central ExciseScope of SCN -Demand of sectral excise duty - furniture items to various customers including M/s. I. T. C. as well as M/s. ABN Amro Bank - HELD THAT:- It is seen that the impugned order has decided the issue only with reference to M/s. Interscape; hence we are at a loss to understand the basis for the appeals filed by the Revenue against M/s. Amro Bank as well as M/s. ITC. No specific grounds are also forthcoming for the Departmental appeal against these two persons - the appeal directed against M/s. ITC as well as M/s Amro Bank. are infructous and hence, dismissed. Appeal of Revenue against the dropping of the demand against M/s. Interscape - chargeability of Central Excise Duty on furniture items - HELD THAT:- The Hon’ble Supreme Court in the case of COLLECTOR OF CENTRAL EXCISE, NEW DELHI VERSUS LOUIS SHOPPE [1995 (3) TMI 108 - SUPREME COURT OF INDIA] decided this issue in favour of Revenue - thus, for the period until the issue was finally in March 1995 by the Supreme Court in the Louis Shoppe case, no duty can be demanded. He has also accordingly held that Revenue was not justified in invoking the extended period of time limit and hence, no demand can be enforced for the period beyond normal time limit - Since, no demand has survived within the normal time limit, he has dropped the entire demand raised in the Show Cause Notice. Appeal dismissed - decided against Revenue.
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