2011 (7) TMI 1279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i B.L. Narsimhan, Advocate, for the Appellant. Shri N. Pathak, DR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - The appellants make Roller Blinds/Vertical Blinds at site and install the same. For this purpose, they buy Aluminium Sections, clamps, and fiber glass sheets/ sheets. The Aluminium Sections are cut to the size and after fixing the wood frame and clamps on the wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; (b) penalty of equal amount under Section 11AC ibid was imposed on the Appellant Company and besides this, penalty of ₹ 10 Lakhs was imposed on Shri Arun R. Jasuja, General Manager of the appellant company under Rule 26 of the Central Excise Rules, 2002; and (c) since during investigation of this matter, the appellant had voluntarily deposited an amount of ₹ 15 Lakhs towards their .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by them, that the same activity of the Appellant cannot be treated as manufacture as well as providing of taxable service, that since the appellant's activities are all over India and similar show cause notices had been issued to them by different commissioners, the appellants have represented to the Board for appointment of a common adjudicating authority, but in the meantime, the Commissioner o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d order by reiterating the findings of the Commissioner. On being specifically asked as to under which heading the goods have been classified by the Commissioner, he stated that there is no finding of the Commissioner on this point. 7. We have carefully considered the submissions from both the sides and perused the records. From para-10 of the impugned order, we find that this is an ex parte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this, the impugned order is not sustainable. The same is set aside. The matter is remanded to the Commissioner for de novo adjudication after hearing the appellant. Needless to say, the Commissioner must give a clear finding as to whether the appellant's activity amounts to manufacture and if so, under which heading their goods would be classifiable. The appeals and the applications stand dispose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X