TMI Blog2016 (1) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that demand of duty, holding that the goods were manufactured and liable to duty, has been set aside and as the said order is not unconnected from the impugned order, nothing survives for holding that the goods are liable to confiscation. - Decided in favor of assessee. - Appeal No. E/308/2007 - Final Order No. A/3783/2015-WZB/EB - Dated:- 4-11-2015 - M V Ravindran, Member (J) And C J Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om M/s Interscape and the said furniture was manufactured and installed in the factory/office premises of the appellant holding that few of this would amount to manufacture and as such M/s Interscape was issued a show cause notice along with show cause notice to the appellant herein directing them to show cause as to why demand of duty on such goods be not confirmed as being a manufactured goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are set aside on limitation. 6.6 . 7. Since the demands have not been found to be sustainable the two appeals on penalty also can not be sustained and are set aside. The appeals are consequently allowed. 4. It can be seen from the above reproduced portion that the entire duty liability has been set aside by the Tribunal as was confirmed against M/s Interscape. In our view, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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