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India Pvt. Ltd. Versus CCE, Indore

2015 (10) TMI 1198 - CESTAT NEW DELHI

Waiver of pre deposit - whether the activity of the appellant installation of signaling system at site is manufacture of excisable goods and would be attract excise duty, is a question of interpretation - Held that:- Activity of the appellant no excisable goods come into existence. Moreover, it is also not disputed that similar show cause notices issued by jurisdictional Additional Commissioner, Bangalore, Ahmedabad and Mysore have been dropped by the concerned Additional Commissioners. We are a .....

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Order No.51997/2015 - Dated:- 2-6-2015 - Mr. Rakesh Kumar and Smt.Sulekha Beevi C.S., JJ. For The Appellant : Shri Amit Jain, Advocate For The Respondent : Shri M.S.Negi, DR ORDER Per: RAKESH KUMAR The appellant are engaged in the manufacture and supply of railway signaling equipment to Indian Railways for its various stations. For this purpose, on the contracts being awarded to the appellant, the appellant prepared station specific designs of signaling system and after approval of design by th .....

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etc. and installed the same at the railway satiations. The department was of the view that the appellant have manufactured signalings system at site falling under sub-heading 85301010 of the Central Excise Tariff Act and accordingly, they were liable to pay central excise duty on the amount received by them for installation of signaling system. It is on this basis that after the issue of show cause notice, the Commissioner of Central Excise vide Order-in-Original dated 22.5.2014, confirmed the .....

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sable goods emerged at site, that appellant prepared station specific designs of signaling systems and after approval of design by the Railways procured the various duty paid components and installed the same at the railway satiations, that no excisable goods which are movable and can be brought to market emerge that the activity of erection, installation and commissioning of signaling system is a service on which they are paying service tax, that similar show cause notices had been issued to th .....

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