TMI Blog2019 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... oly house, as value of raw material and service charges relating to assembly at site. In such scenario invoking of extended period and imposition of penalty under Section 11AC of Central Excise Act, 1944 is clearly justified. The appellant be allowed to discharge 25% of the penalty imposed under Section 11AC of the Central Excise Act, 1944 subject to fulfillment of condition laid down there under - appeal allowed in part. - APPEAL NO. E/211/2011 - A/85648/2019 - Dated:- 7-2-2019 - Dr. D.M. Misra, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri.TC Nair, Advocate for Appellant Shri. Ajay Kumar, Addl. Comm. (A.R) for respondent ORDER Per: Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , so as to make it suitable to be used for assembly of green house/poly house at site. It is his contention that there is no excise duty payable for the same. He has further submitted that in any case, since the issue relates to interpretation of law, i.e., whether the process of assembly of GI pipes which are cut to different length, drilled with holes, etc. on assembly resulting into poly house/green house at site be called as process of manufacture or otherwise, hence, invoking of extended period and imposition of penalty is unwarranted and uncalled for. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). He has submitted that this Tribunal has held in appellant s own case vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal in the said case has observed that the appellant had cleared the goods from their factory in knocked down condition to assemble the same at site. Thus, the green house/poly house was first manufactured and then cleared in knocked down condition for assembly at site. In these circumstances, excise duty is leviable for the clearances affected by the appellants. Further, it is noticed that the appellant had artificially split the price of the green house/poly house, as value of raw material and service charges relating to assembly at site. In such scenario invoking of extended period and imposition of penalty under Section 11AC of Central Excise Act, 1944 is clearly justified. However, we find that while imposing penalty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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