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2017 (12) TMI 604 - AT - Central ExciseManufacture or service - whether the presented goods are considered as excisable goods liable to payment of excise duty or the whole process is to be considered as a service in which certain goods are supplied during the course of rendering service? - Held that: - Since the fabric is fixed to the aluminum tube in the factory as also the motor in certain cases, therefore, the blinds can be said to have come into existence in the factory premises. Such blinds are installed at the site of the customer. These blinds are in the nature of curtains and cannot be said to become immovable properties when they are mounted on the wall. The roller blinds can be unbolted and removed at any time which renders these blinds to be in the nature of movable rather that immovable property. These facts also have been admitted by Shri Zakkaria Vergere Salaria, MD of the company in his affidavit. Hence there is no justification in the claim of the appellant that the goods become immovable property Time limitation - Held that: - There is nothing to show that the appellant had ever informed the Department or had tried to take the view of the Department on their product. Further, it is well settled that ignorance of law in no excuse - the party has suppressed the fact of manufacturing of blinds from the Department and extended period of limitation under section 11A (1) is invokable in this case. Appeal dismissed - decided against appellant.
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