9911796707
TMI Blog2018 (3) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... NTHAN ADVOCATE, For the Appellant Mrs. Kavitha Podwal, AR, For the Respondent Per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No.226/2007 dated 30.9.2007. The appellant is engaged in construction of supporting structures such as gantry girders, rails, columns, civil foundation footings, etc. The appellant constructs such supporting structures and installs the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in doubt and the issue came to be settled only with the decision of the Larger Bench in the case of Mahindra and Mahindra vs. Commissioner : 2005 (190) ELT 301 (Tri.-LB) reported in 18.11.2005. He submitted that the Larger Bench has settled the issue on merits against appellant but the decision was available to the appellant for complying only from that date. Accordingly, he submitted that Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Mahindra & Mahindra (supra). The merit having been settled against the appellant, the excise duty is liable to be paid on the goods fabricated by the appellant. However, we note that there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of decision of the Larger Bench. Hence, it will not be fair on the part of the Revenue to take t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collusion, willful misstatement or suppression of fact. We, therefore, set aside the demand under the show-cause notice dated 3rd May 1993." In the light of the observations of the apex court, we are of the view that the Revenue was not justified in invoking the suppression clause for making the demand for extended period. We are of the view that once the issue is settled on merits, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
