TMI Blog2017 (12) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ome items of furniture, claimed as ‘Handicrafts’ under the first agreement - Benefit of N/N. 76/86-CE dated 10.02.1986 - Held that: - In the said certificate, it was certified that the said items come under the category of the ‘Handicrafts’. The adjudicating authority has not brought any material on record to rebut the above mentioned findings - handicrafts exempted. Appeal dismissed - decided against Revenue. - Excise Appeal No. 2176 of 2008 - Final Order No. 55031/2017 - Dated:- 12-7-2017 - (DR.) SATISH CHANDRA, PRESIDENT AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) For The Appellant : Sh. R.K. Mishra, DR For The Respondents : Sh. Amit Jain, Adv. ORDER PER JUSTICE (Dr) SATISH CHANDRA: The present appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has filed the present appeal. 3. With this background, we have heard Shri R.K. Mishra, learned DR for the Department and Shri Amit Jain, learned counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of the material available on record, it appears that in the hotels items like wardrobe, under counters in toilets, waiter station, cabinet etc. were erected piece by piece as per the direction of the management of the hotel. For the purpose, the Respondents have entered into two types of agreements with the customers. As per the first agreement, the Respondents have undertaken the activity of bringing into existence of various items at site of the customer by using their raw material, labour. These items were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were examined by the Commissioner (Appeals) and also the certificate issued by the Deputy Director (Retd.), Consultant, Office of the Development Commissioner (Handicrafts) dated 01.02.2008, wherein the name of the items and purchaser were mentioned. In the said certificate, it was certified that the said items come under the category of the Handicrafts . The adjudicating authority has not brought any material on record to rebut the above mentioned findings. When it is so, then we find no reason to interfere with the impugned order. The same is hereby sustained along with the reasons mentioned therein. 7. In the result, the appeal filed by the Department is dismissed. (Pronounced in the open court on 12.07.2017) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
