TMI Blog2013 (12) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee as regards non-excisability of the product - Revenue has not produced on record any positive evidence reflecting upon the malafide of the assessee – Thus, Demand beyond the period of limitation would not be sustainable. Benefit of Exempted Clearance for SSI Exemption – Held that:- The matter needs to go back for re-quantification of the demand - Such re-quantification would be done, after excluding the value of Aluminium curtain walls as also after considering the fact that the benefit of initial clearance of Rs.50 Lakhs having been not extended to the assessee in respect of their Delhi activities on account of non-manufacturing of curtain walls, the same has to be extended. - Appeals Nos.E/2906/2005-EX (DB) & E/1516/2006-Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em belief that the said activity is not excisable. Further, certain errors were pointed out by them. 4. The Commissioner by his impugned order extended the benefit of installation cost to the assessee on the ground that such activity was post-manufacturing activity, not attracting any duty of excise. However, he confirmed the demand of duty of Rs.23.18 Lakhs approximately, by rejecting the assessee s pleas of sub-contractors being manufacturers and after grant of benefit of small scale exemption notification. Further, penalty of equivalent amount was imposed upon the appellant along with confirmation of interest. 5. The appellant is in appeal against confirmation of demand and interest and imposition of penalties whereas the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee as regards non-excisability of the product. Revenue has not produced on record any positive evidence reflecting upon the malafide of the assessee. There is no mis-statement or suppression of facts on the part of the assessee with intent to evade payment of duty. As such, we agree that the ld. Advocate that the demand beyond the period of limitation would not be sustainable. 8. For the demand within the period of limitation, ld. Advocate has not challenged the same on merits. However, he submits that the total value of clearances taken by the Revenue for confirmation of demand includes the value of Aluminium curtain walls erected by the appellant at the customer s premises. Such fabrication of Aluminium curtain walls has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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