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TMI Blog2017 (4) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... in spite of the settled issue by the Apex Court holding what is called "furniture" and whether movables and immovables supplied at a place beyond the factory gate shall be liable to duty, ld. Adjudicating Authority did not consider material facts to reach to a proper conclusion. It is his further submission that the details of the furniture supplied appear in the annexures to the readjudication order at pages 66 to 106 thereof. Pages 66-69 relates to the year 1992-93. Pages 70-75 relates to 1993-94. Pages 76-85 relates to the year 1994-95. Pages 86 to pages 96 relates to 1996-97 and pages 97 to 106 relates to 1995-96. Ld. counsel is fair to state that if each item mentioned in those annexures forming part of the appeal record are considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the meaning of the term "furniture" in the common parlance, held that ordinarily 'furniture' refers to movable items such as desks, tables, chairs, required for use or ornamentation in a house or office and ordinarily furniture is not something immovable or something which is fixed in a position which can be removed only by cannibalizing. In para-20 of the judgement, it is also held that the word 'furniture' has a meaning in common parlance which every layman understands. 7. Keeping the principles laid down by Apex Court in the above Judgment in mind, ld. adjudicating authority shall examine each and every items of annexures beginning from pages 66-106 of the appeal folder to determine whether that was 'furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. We make it clear that question of jurisdiction was not before the Apex Court. However, this being question of law should have been raised at the first instance of hearing. That not being done, right of raising such question is lost by appellant. 11. Appellant also contended that adjudication is barred by limitation. We do not pre-conceive this aspect because if in the course of readjudication the Authority may reach to a proper conclusion. So far as penalty aspect is concerned, learned Authority shall hear appellant on that count and record pleadings as well as reason of his decision. 12. Keeping in view that SCN was issued in the year 1998, it is high time that the authority within three months of last date of hearing, shall pass ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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