TMI Blog2018 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... , 50605/2018-EX[DB], Excise Appeal No. E/2395-2396/2012-EX [DB] - MO/50629-50630/2018 - Dated:- 11-9-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MR. RACHNA GUPTA, MEMBER (TECHNICAL) Present for the Appellant: Mr. Amit Jain (Adv.) Present for the Respondent: Mr. V.K. Jain, (AR). ORDER PER: V. PADMANABHAN The present application for Rectification of mistake has been filed against the final order no. 57421-57422/2017 dated 27.10.2017. 2. Heard sh. Amit Jain Ld. Advocate appearing on behalf of the appellant. He submitted that the final order was challenged by filing an appeal before the Hon'ble Supreme Court, vide Civil Appeal no. 2440/2018. The Hon'ble Supreme Court vide their order dated 12.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods. Under such circumstances, the impugned product cannot be considered as manufactured goods as has been held by the Hon'ble Supreme Court in the following cases as well as CBEC order issued under 37 B of Central Excise Act, 1944. i. Triveni Engineering Indus. Ltd. V. CCE, 2000 (120) ELT 273 (SC). ii. Sentinel Rolling Shutters and Engineering Company Pvt. Ltd. V. CST, (1978) 4 SCC 206 iii. CBEC Order No. 58/1/2002-CX dated 15.01.2002. (b). He reiterated the arguments of the appellant that the blinds specifically made for each customer cannot be considered as marketable. (c). He referred to para 13 of The Final Order in which the Tribunal has distinguished the case laws cited by the appellant in a single line, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e into existence in the factory and these blinds are installed at the site of the customer. Such being the case, whether the blinds become movable or immovable property after they are mounted/ installed at the site of the customer, is not material to decide the liability to excise duty. As such the observation in the later part of para 9 that the blinds are in the nature of movable rather than immovable property is only an observation in passing. To make the conclusion abundantly clear we delete the following passage in para 9 of the Final Order : These blinds are in the nature of curtains and cannot be said to become immovable properties when they are mounted on the wall. The roller blinds can be unbolted and removed at any time which ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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