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Honeywell Automation India Versus Commissioner of Central Excise Mumbai III

2016 (9) TMI 90 - CESTAT MUMBAI

Valuation - demand - for the period January 1997 to September 1997 - fire detection & alarm system installed at various sites - purchased/procured various items/components like photo electronic smoke detectors, thermal detectors, addressable monitor modules fault isolator modules, fire alarm panel, repeater panels, electronic hooters etc - Held that:- the issue is squarely covered by the judgements of this Tribunal in the case of Zicom Electronics Security Systems Ltd. [2006 (6) TMI 57 - CESTAT, .....

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or components are used in the current appeal and installed at the site of the customer, the ratio will apply and we hold on merits the appeal succeeds, as in essence the demand of duty is on the presumption that fire alarm system is manufactured for value taken is of bought-out items. - Invokation of extended period of limitation - Held that:- we find that the earlier orders of the Commissioners of Central Excise, Pune I and III, in an identical issue and in respect of very same assessee wer .....

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Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Ms. Anjali Hirawat, Advocate for appellant Shri H.M. Dixit, Asst. Commr (AR) for respondent ORDER This appeal is directed against Order-in-Appeal No. AT/143/M-III/2005 dated 07.03.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of Central Excise duty on the appellant for the period January 1997 to September 97 in respect of fire detection & alarm system insta .....

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cise duty on the ground that these goods get manufactured at the site of customer of the appellant and accordingly they are liable to pay duty. The show-cause notice dated 03.05.2002 was issued by invoking the extended period for the demand of duty. Appellant contested the show-cause notice on merits as well as on limitation. The adjudicating authority after following the due process of law dropped the proceedings initiated by the show-cause notice. Revenue aggrieved by such an order preferred a .....

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Services v. CCE - 2000 (120) ELT 468 (Tri.). It is also her submission that on limitation they have a good case as on the self-same issue, various show-cause notices were issued by invoking extended period and the Commissioners of Central Excise, Pune I and Pune III vide orders-in-original No. 0S/CEX/2000 dated 27.12.2000 and 06/ASR/2004-ADJ dated 09.03.2004 dropped the proceedings initiated by show-cause notices. It is her submission that these two orders were not challenged by the Revenue bef .....

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