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TMI Blog2005 (12) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri V. Valte, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - These appeals are being taken up in pursuance of the remand order passed by the Hon'ble Supreme Court. In the present case, the demand was confirmed and penalty was imposed in respect of the parts of structure manufactured by M/s. EMTICI Engineering Ltd. on the ground that these are classifiable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-contractors are to manufacture parts of structures as per the designs and drawings supplied by the appellants. There was no control of the appellant on the two sub-contractors except in respect of the specifications and quality of the work. Appellant relied on the terms and conditions of the Agreement entered into between the appellants and the sub-contractors to show that sub-contractors are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prior to amendment of the Tariff, there are numerous decisions of the Tribunal which were upheld by the Hon'ble Supreme Court where it was held that the goods in question are not excisable. The contention is that in this situation, it cannot be held that appellant suppressed the facts to evade payment of duty. 5. The contention of the Revenue is that as per the terms and conditions of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions of the contract, all the consumable tools, machineries and other items required for carrying out fabrication work were to be obtained that is Essar Engineering Ltd. and Dynamic Construction Ltd. As per the terms of payment, 60% of the payment is to be made on completion of fabricated structures, 25% payment is to be made on assembling and after inspection the remaining payment is to be m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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