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TMI Blog2011 (12) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of "greenhouse". Officers of the anti-evasion unit attached to Pune Central Excise visited the premises of the appellant in January 2008 and carried out a search. It was found that the appellant was engaged in the manufacture and clearance of materials required for erection of greenhouse since 2005-06 but had not obtained any registration from the Central Excise department and had not paid any duty of Central Excise on the clearance of the said goods. It was also noticed that materials such as GI Pipes, GP sheets, aluminium sections, polythene sheets, shading nets and side supporting materials had been procured by the appellant from the traders and the GI pipes were subjected to process of cutting, bending, drilling an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant makes the following submissions. The appellant was primarily involved in the sale of materials used for construction of greenhouse. The activity carried out by the appellant consisted of sale of materials in some cases, sale of materials and construction of greenhouse at the site to whom the material is sold, construction of greenhouse at the site with materials procured by the clients from the suppliers other than the appellant and maintenance of greenhouse. In respect of the materials sold the appellant has paid VAT/CST on them. In respect of sale of materials and construction of greenhouse at site, before selling the materials, the appellant had undertaken the activity of cutting, drilling, bending and welding of GI pipes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioning of greenhouse at the site. The ld. counsel further submits that the issue involved is one of classification of goods and interpretation of tariff. In matters of classification, different views are possible and as has been held in many judicial pronouncements, no penalty is imposable. He relies on the judgment of the Tribunal in Suraj Diamond in support of the above contention. Alternatively the appellant pleads that confirmation of demand for the extended period beyond one year is not sustainable in law as the appellant has not suppressed any facts. Merely because the appellant had not obtained any registration under the bonafide belief that their product is not liable to excise duty, it cannot be alleged that they have suppresse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o your site from our fabrication unit. 4) Erecting the galvanised iron structure by means of clamps, brackets as per specifications. 5) Fixing of aluminium profiles to the structure 6) Fixing of plastic sheet to greenhouse structure. For supply of materials he has issued a tax invoice which indicates supply of GI pipes for various quantities, plastic sheets for greenhouse, hardware and profiles and wax knitted fabrics on which the appellant has paid the VAT, The unit of sale for GI pipes is kg. and the rate is also per kilogram basis while the unit of the supply of plastic sheet is square metre and rate is also on square metre basis. 6. From the documents available on record, it is seen that the appellant is supplying var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Ltd [2005 (182) ELT 381] it was held that manufacturing links, balls, footplate, deco joint and clips of various sizes, wooden panel and Castrol wheels do not bring out a prefabricated building nor these can be claimed to have the essential character of prefabricated building. Pre-fabricated buildings means buildings which are finished in the factory or put up as elements cleared together to be assembled on site. There is nothing on record to prove that the various goods manufactured will bring out a pre-fabricated building on assembling the same. The ratio of these judgements apply squarely to the facts of this case. By merely supplying materials for the greenhouse, there is no evidence on record to show that what has been supplied is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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