9911796707
TMI Blog2017 (11) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein duty has been demanded on the ground that appellant is engaged in the activity of manufacturing instead of trading. 2. The brief facts of the case are that the appellant is engaged in manufacturing of Shuttering Plates and Scaffoldings Pipes as well as engaged in the activity of trading angles, channels etc. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view that 2% sales made by the appellant is of manufactured goods. Therefore, show cause notice was issued to the appellant demand duty including the aggregate sales of manufactured goods and traded goods, sold at the rate of 2%. The matter was adjudicated, demand was confirmed along with interest and penalty has also been imposed. Aggrieved from the said order, the appellant is before me. 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the demands as per 2% CST is not sustainable. 4. Ld. AR of for the Revenue reiterated the findings in the impugned order. 5. Heard both sides and perused the record. During the course of arguments, ld. Counsel was directed to produce the invoices issued for the goods sold at the rate of 2% CST and the same has been produced. The sample invoices are extracted hereunder:- On going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
