TMI Blog2017 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6895-97/2012 the same was tagged with another Civil Appeal No.19252/2011, of the assessee pertaining to Hyderabad Branch. Thus, on the issue, the matter is sub-judice before the Hon’ble Supreme Court. When it is so, then liberty is granted to the appellant to come again after having final verdict from Hon’ble Supreme Court, within the prescribe time, if advised so. Appeal disposed off - matter on remand. - E/975-977/2009-EX[DB] - A/7110-71112-EX[DB] - Dated:- 29-11-2016 - Shri Dr. Satish Chandra, President And Mr. Anil G. Shakkarwar, Member (Technical) Shri V. Lakshmi Kumaran, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Dr. Satish Chandra The present appeal is filed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se machines were also imported by M/s XIL in Semi Knocked Down (SKD) condition and incomplete machine also. These imports were effected on the basis of specific requirement of customers in India as per Purchase Orders issued by the appellant in this regard. It has been alleged in the SCN that the appellant assembled these parts/modules/accessories so imported into a complete machine which amounted to manufacture. But the appellant did not pay any duty on such activities undertaken by them in the name of trading of the said goods. 4. Being aggrieved the appellant has filed these appeals before this Tribunal. This Tribunal vide Final Order No.815-817/2010-EX dated 30.11.2010 has decided the appeal against the appellant and dismissed all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Service Tax Appellate Tribunal to decide the matter in accordance with law. If the bench of CESTAT, New Delhi does not agree with the reasons given by the CESTAT, Bangalore in its order dated 09-11-2009, it may refer the matter to the President of the Tribunal to be referred to a Larger Bench. In compliance of the said direction, the present appeals have been again restored to the Tribunal. 5. During the course of argument learned counsel Shri V. Lakshmikumaran submits that the order passed by the Hon ble Allahabad High Court has been challenged by the department before the Hon ble Supreme Court in Special Appeal No. 6895-97/2012 the same was tagged with another Civil Appeal No.19252/2011, of the assessee pertaining to Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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