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M/s ETA Engineering Pvt. Ltd. Mr. V. Seshadri Versus Commissioner of Central Excise, Bangalore

2016 (10) TMI 33 - CESTAT BANGALORE

Demand and imposition of penalty - contravention of the various rules with intention of evading Excise duty - manufacture of ducts classifiable under sub-heading No. 7304.10 of the Central Excise Tariff Act, 1985 - Held that:- in view of the decision of the Hon'ble Supreme Court in the appellant's own case reported in [2006 (4) TMI 526 - SUPREME COURT], we are of the considered opinion that the issue is squarely covered in favour of the appellants. Therefore, we hold that the impugned orders are .....

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Respondent ORDER Per S. S. Garg 1. These are three (03) appeals - the appeal Nos. E/113/2003 and E/114/2003 are directed against Order(Original) No. 28/20012 dated 28.10.2002 passed by the Commissioner of Central Excise, Bangalore and the appeal No. E/137/2009 is directed against Order-in-Appeal No. 27/2009 dated 12.01.2009, passed by the Commissioner of Central Excise (Appeals), Mangalore. The issue involved in these appeals is common; therefore, all these appeals are being disposed of by this .....

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, are engaged in the business of executing supporting contracts in the field of civil construction. The appellant also provides complete solution for central air-conditioning for industrial and commercial buildings and also provide other services such as electrification of buildings and carries on its business in the States of Karnataka and Tamilnadu. The appellant also engages the services of different sub-contractors to carry out varieties of non-essential and less technical jobs such as makin .....

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two sub-contractors, Shri C.K. Muralidharan and Shri K. Balaji. Consequently, they also recorded statement of Shri V. Seshadri, Chief Executive Operations on 10.4.2002. The investigative officers also seized large number of records from the premises of the appellants. After completion of the investigation on 5.6.2002, the Department issued a show-cause notice alleging contravention of the various rules by the appellants with intention of evading Excise duty and that the appellant is engaged in .....

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before this Tribunal. 3. Heard all the parties i.e. appellants and the respondent and perused the records. 4. The learned counsel for the appellants submitted that the impugned orders are not sustainable in law as the same have been passed without considering the binding precedent decisions of the Tribunal in the appellant s own case as well as in other cases with regard to the identical issue. He also submitted that the respondent-Revenue did not follow the Board s Circular No. 154/26/99-CX-4 d .....

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ions as follows : (i) HVAC Systems Pvt. Ltd. [2005 (190) E.L.T. 93 (Tri-Bang.)] (ii) ETA Engineering vs CCE [ 2006 (197) E.L.T. 372 (Tri.-Bang.) (iii) CCE vs. ETA Engineering Pvt. Ltd. [2008 (224) E.L.T. 447 (Tri.-Bang.)] (iv) CCE, Chennai Vs. M/s ETA Engineering P. Ltd. [Final Order Nos. 793-794/11 dated 26/7/2011] 4.1. The learned counsel also submitted that Bangalore Bench of the Tribunal in the appellant s own case cited supra has held as below in paragraph 2, which is reproduced herein belo .....

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