TMI Blog2013 (5) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... it is clear that in this transformation from electrical wire into a part of transformer, there is no moment in time when the coil itself exists independently as a coil. Thus, the coil does not exist at any time as a marketable commodity. - Following this decision of the Tribunal we set aside the impugned orders and allow the appeals filed by the appellants. - Appeal No.3776/2006, 2087/2007,997/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectricity Board). They are not paying any duty on LT/HT Coils cleared from their factory to their Transformer Repair Division. Department felt that duty is required to be paid on there LT/HT Coils at the time of clearance from the factory. Accordingly two SCN were issued to them on 28.07.2005 and 23.06.2006 demanding duty of Rs. 2,38,28,295/-and Rs. 41,29,765/- payable on these coils cleared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of penalty. Appellants have challenged these orders in the present appeals before this Tribunal. 3. Ld. Advocate appearing for the appellants submits that the issue involved in these appeals is excisability of fabrication of Coils. He submits that in appellants own case with regard to same commodity and on similar facts, issue stands decided in their favour vide following final orders: ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants to their Transformer Repair Division. We find that three Member bench in appellants on case vide order dated 19.12.1994 supra has decided the issue in appellant s favour. Appeal filed by the Revenue against this order was dismissed by the Supreme Court. Following this decision of the Tribunal we set aside the impugned orders and allow the appeals filed by the appellants. (Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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