Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 173 - CESTAT, MUMBAIExtract: .......ty does not come to the rescue of the Department. The appellants were liable to pay duty on parts of windows and not on windows themselves. Before we part with this appeal we observe that the appellants are the manufacturers and not the hired contractors as rightly held by the Commissioner. 6. The appeal is allowed with consequential relief if any.
|