TMI Blog2015 (6) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... nly auxiliary equipments. Power plant supplies the 48V DC current for functioning the switching system and inverter is required for standby period in case of power break down. Thus, the goods which have been purchased - Switching systems have remained the switching systems only even after installation and in our view no new commodity with distinct commercial identity or character or use has emerged. We find that the same view has been taken by the Tribunal in the case of Fuzitsu Indi Telecom Ltd. vs CCE Chandigarh (2002 (8) TMI 206 - CEGAT, COURT NO. I, NEW DELHI) wherein the Tribunal has held that the when bought out items of telephone exchanges were brought to the site of telephone exchange and assembled, no telephone exchange was manufactured requiring payment of duty. Moreover, from the technical literature produced by the appellant, it is clear that the switching systems are commonly called telephone exchanges and hence, on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged. The impugned orders, therefore, are not sustainable. - The same are set aside - Decided in favour of assessee. - Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts from the Department. 1.3 The above 4 SCNs were adjudicated by Commissioner of Central Excise - Rohtak by four separate orders and by these orders, the above mentioned duty demands were confirmed against the appellant along with interest on it under section 11AB and beside this penalty of equal amount were imposed under section 11AC. Against the above order of the Commissioner, these appeals have been filed. 2. Heard both the sides. 3. Sh. Sameer Agarwal, Advocate, the Ld. Counsel for the appellant pleaded that the appellant purchased switching equipments, power supply, inverter etc., from various suppliers, that the heart of the telephone exchange is switching system, that by installing the switching system along with power plant and inverter does not bring into existence any new commodity with distinct name, character or uses, that the goods purchased by the appellant were electrical apparatus for line telephony/line telegraphy and the same remained as such after installation, that in any case, what has come into existence after installation is the machinery fixed to the earth and hence, the same cannot be treated as excisable, that in terms of Wikipedia, in the fiel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal also cited the judgment of the Tribunal in the cases of Collector of C. Ex. Bhubaneswar vs Radiant Electronics Ltd. reported in 1996 (85) ELT 102 (Tribunal), Fujitsu Indi Telecom Ltd. vs CCE Chandigarh reported in 2003 (151) ELT 354 (Tri.-Del) and BPL Mobile Communications Ltd. vs CCE reported in 2006 (198) ELT 226 (Tri.-Mumbai). In the case of Fujitsu Indi Telecom Ltd. vs CCE(supra) it has been held by the Tribunal that when bought out items for telephone exchanges were supplied separately and directly to the sites of telephone exchanges and installed, no telephone exchange was either manufactured or assembled requiring payment of duty on the entire value of telephone exchange including the value of bought out items. In the case of CCE Bhubaneswar vs Radiant Electronics(supra), the Tribunal held that installation and erection of EPABX (Private Telephone Exchange) is not an activity amounting to manufacture of 'excisable goods'. In case of BPL Mobile Communications Ltd. vs CCE (supra), the Tribunal held that assembly and installation at site of various equipments like towers, microwave, antenna, air-conditioners, battery back-up, which had individual functions did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar site can be shifted to another place and that the extended period has been correctly invoked in proviso to section 11A(1) as the appellant has not disclosed their activity to the Department, and that in view of the above submissions, there is no infirmity in the impugned order. 5. Sh. Sameer Agarwal, the Ld. Counsel for the appellant, in rejoinder, pleaded that the judgment of the Calcutta Bench in the appellant own case reported in 2013 (292) ELT 353 (Tri. Kol) has been set aside by the Hon'ble Calcutta High Court vide its judgment dated 12.03,2014 in respect of the appeal No. 15/2013 filed by the appellant against the Tribunal judgment. He, therefore, pleaded that the judgment of Calcutta bench is of no persuasive value. 6. We have considered the submissions from both the sides and perused the records. The activity of the appellant is described in para 24 of the order in original no. 13-14/COMMR/RP/06 dated 31.03.2006 according to which - the appellant have purchased the switching equipment and other integral essential parts of the system such as power plant required for producing 48V DC power on which the system is operated, inverters for power break down etc., and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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