TMI Blog2017 (1) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... immovable structure. From the impugned order, it appears that the authorities below have not examined the issues properly in a right perspective - matter remanded to the adjudicating authority for de novo adjudication - appeal allowed by way of remand. - E/2852-2853/2011 and E/55351/2013 - Final Order Nos. A/50327-50329/2017-EX(DB) - Dated:- 10-1-2017 - Justice Dr. Satish Chandra, President and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Line Tower falling under Chapter 7308 20 of the First Schedule to the Central Excise Tariff Act, 1985. The assessee-appellants paid the duty on the value of the towers which includes the value of nuts, bolts and washers procured from the suppliers. They manufactured the components i.e. angles, plates, channels, flats, bars, round and rods, and used them as parts with the supplied items for the er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned DR for the Department. 5. After hearing both sides and on perusal of the record, it appears that assessee-appellants have got the order from the Power Grid Corporation and other buyers for supply of erected and assembled tower at the specified sites. They manufacture/fabricate the component and galvanize them for use in Transmission Line Towers. These fabricated angles, plates, channels, fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the impugned order that towers are erected at the factory. Thus, there is a contradiction about the facts whether the towers were erected either in the factory or at the site. In the show cause notice also, it has been mentioned that the towers were erected at the site. Thus, there is a contradiction mentioned in the show cause notice and the impugned order. When it is so, then matter need ..... X X X X Extracts X X X X X X X X Extracts X X X X
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