TMI Blog2015 (9) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... e's appeal or any submission before this Tribunal. Therefore, by respectfully following Supreme Court's decision [2011 (2) TMI 2 - SUPREME COURT OF INDIA], we set aside the impugned order - Decided in favour of Revenue. - Appeal No. E/24/2005 - Final Order No.41154/2015 - Dated:- 7-9-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case was posted on several occasions for final hearing on 16.1.2014, 21.8.2014, 4.12.2014, 16.2.2015, 28.4.2015 and 23.6.2015 where none appeared on behalf of the respondents nor any cross appeal filed against Revenue's appeal. Since the appeal pertains to the year 2005, appeal is taken up for hearing and disposal on merits. 4. Ld. A.R for the Revenue reiterated the grounds of appeal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k stations. Appellants carried out assembly and installation and discharged excise duty. The Hon'ble Supreme Court in the case of CCE Visakhapatnam Vs Mehta Co.(supra) by relying their order in the case of Craft Interiors Pvt. Ltd. clearly held that office furniture, table, chairs are not treatable as immovable property and allowed the Revenue's appeal. The relevant paragraphs of the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records to determine the immovability or movability of the items. A bare perusal of the said order would also indicate that he has given deductions for the items held as immovable. He has prepared Annexures 1, 2, 3 and 4 and the items mentioned in Annexures 1 and 2 have been held as furniture after proper examination of the records whereas he has held items in Annexures 3 and 4 as immovable a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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