TMI Blog2016 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... stablishing that such a plant has been manufactured and marketed by the main respondent - Decided in favor of the assessee. - E/52128, 52140, 52141/2016 & E/1526/2008-EX[DB] - Final Order No. 53839-53842/2016 - Dated:- 21-9-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Present for the Appellant : Mr. G.R. Singh, D.R. Present for the Respondent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand for ₹ 35,28,836/- and imposed equal amount of penalty on main respondent. He also imposed various penalties on the other three respondents under Rule 26 of Central Excise Rules, 2002. 2. On appeal vide the impugned order the Commissioner (Appeals) set aside the Original Order and allowed all the appeals. Aggrieved the Revenue preferred these appeals. 3. The Id. A.R. suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panel, which are bought out, to the customers. At the time of erection/commissioning of the said plant, admittedly the main respondent is not engaged in the manufacture of Hot/ Wet Mix plant at site. It is not the case of Revenue that they are manufactured whole or part/wet mix plant in their factory and transported it to the site for erection. The case against the respondent is only for non-incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant without establishing that such a plant has been manufactured and marketed by the main respondent. 6. In view of the above discussion and analysis, we find no reason to interfere with the impugned order, and accordingly, the appeals of the Revenue are dismissed. All Misc. applications are also disposed of. [Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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