TMI Blog2012 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ded first - Excise duty should be demanded only on the goods manufactured and cleared and not on construction activity – appellant to submit details of goods manufactured, classification, value and the exemptions claimed - 910 of 2011 with E/S No. 1117 of 2011 And 1079 of 2011 with E/S No. 1341 of 2011 - - - Dated:- 14-3-2012 - Sh. Justice Ajit Bharihoke, Sh. Rakesh Kumar, JJ. Per: Justice Ajit Bharihoke: Shri Pramod Rai, ld. Advocate for the appellant 2. Sh. R.K. Verma, AR present for the department. 3. With the consent of both the parties, pre-condition of deposit of duty and penalty is dispensed with. Argument on appeal heard. 4. . The appellants are contractor. They are in contract with M/s Indian Oil Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btain Canopy Fascia, Building Cladding, Wall Cladding etc. at a specific site do not constitute manufacture as cutting, bending, welding of steel pipes, steel tubes, steel structures etc. is done as per the specification. The appellants have entered into a contract with M/s IOC, HPCL BPCL etc. for installation of Retail Visual Identity (RVI in short) at various petrol pumps marketing the products of aforesaid oil companies. These are boards, signages and installation visual indicators are meant to inform the customer that the products being retailed in the outlet are of the company concerned. Few of the RVI elements are Non-lit Canopy Fascia, Building Fascia, Canopy Column Cladding, Building Cladding, Spreader, Facility Sign, Directional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants as well as the items fabricated at the site were excisable goods before those were attached to the building. 9. We may note that earlier also in Appeal Nos. 3864-3865 of 2010 similar question of facts and law came up before the coordinate Bench of this Court wherein while dealing with the issue the Tribunal remanded the matter to the original adjudicating authority subject to deposit of Rs. 40 lakhs by the appellants and while remaining the matter Tribunal laid down certain guidelines to be followed in fresh adjudication proceedings which are reproduced thus:- (i) Excise duty should be demanded only on the goods manufactured and cleared and not on construction activity. The classification of the goods being cleared should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained because many issues like reliability of the statements recorded during investigation which were not tested on the anvil of cross-examination, demanding of excise duty for construction activity, inadequate justification for the classification adopted requires to be looked into. However, at the same time prima-facie, it appears that some excisable goods were manufactured and cleared. Accordingly, we set aside the impugned order in appeal and remand the matter to the original adjudicating authority for fresh adjudication in the light of above noted directions. This is subject to the appellant company depositing Rs. 50 lakhs after adjusting Rs. 25 lakhs already deposited during the adjudication proceedings. 11. The appeals as also the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
