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Commissioner of Central Excise, Tiruchirapalli Versus Blow Plast Ltd.

2015 (9) TMI 1372 - CESTAT CHENNAI

Manufacture - Immovability - office furniture systems / work stations manufactured and cleared without payment of duty - Held that:- Respondents failed to justify that the items are immovable property and also we find that respondents have not filed any cross objection against Revenue'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 Reven .....

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tion, a show cause notice dt. 8.3.2001 was issued by the Additional Director, DGCEI, Chennai demanding excise duty of ₹ 16,842/-. The adjudicating authority in his order confirmed the duty and also imposed equivalent penalty along with interest. 2. On appeal by the respondent, Commissioner (Appeals) in the impugned order has set aside the adjudication order and allowed the respondent's appeal. Hence Revenue filed the present appeal. 3. This case was posted on several occasions for fina .....

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stations which are assembled at customers premises. She relied on the following decisions :- (i) CCE Visakhapatnam Vs Mehta & Co. 2011 (264) ELT 481 (SC) (ii) Craft Interiors Pvt. Ltd. Vs CCE Bangalore 2006 (203) ELT 529 (SC) 5. After hearing the Ld. A.R and on perusal of grounds of appeal, we find that the impugned order of Commissioner (Appeals) has set aside the adjudication order by relying Hon'ble Supreme Court decision in the case of Thermax Ltd. Vs CCE decision 1998 (99) ELT 481 .....

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39;s appeal. The relevant paragraphs of the Supreme Court's decision are reproduced as under:- "25. So far as the second issue is concerned, we fail to appreciate as to how the Tribunal could come to a finding, as recorded in the impugned judgment and order in view of the proposition of law already settled by this Court in the decision of Craft Interiors (supra). 26. The decision in Craft Interiors (supra) has clearly laid down that ordinarily furniture refers to moveable items such as .....

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