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2018 (6) TMI 242 - AT - Central ExciseManufacture - assembly at site - tower clock - cannibalization - Activities of procurement from vendors, assembling, testing and installation of tower clocks for municipal and other organisations - Whether the activity amounts to manufacture - Principles of Natural Justice denied - Held that:- the original adjudicating authority has relied upon an investigation report submitted by the Superintendent of Yeshwanthpur Range and an opportunity was not given to the appellants to put forth their defence. Even if it is assumed that such an investigation report has been prepared on the basis of the documents submitted by the appellants and in consultation with them thereof, the adjudicating authority could have given a copy of such report to the appellants, so that the appellants could have defended themselves against the conclusions drawn thereof in the investigation report- the investigation report being very critical to the conclusions of the adjudicating authority, an opportunity should have been given to the appellants and any denial of such opportunity is a clear violation of principles of natural justice. Whether the appellant’s activities in the clock tower amounts to manufacture? - Held that:- Tribunal in the case of Aska Equipments Pvt. Ltd. vs. Commissioner of Central Excise [2006 (6) TMI 27 - CESTAT, MUMBAI] wherein it was held that demand raised on the assessee-traders involved in providing specifications relating to quality, etc., of lighting steel tower structures required to be manufactured by job workers was misdirected and therefore, unsustainable - demand set aside. The appeal succeeds on the issue of merits as well as on principles of natural justice - appeal allowed - decided in favor of appellant.
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