TMI Blog2005 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... eyland Ltd. Hosur, in Tamil Nadu for heavy duty storage rack which they are engaged in the business of supplying to various customers with the trade name Multiflex. These racks were made out of angles, channels etc. of iron and steel at the applicants premises and cleared on payment of duty. In the impugned order, the Commissioner has held that the applicant manufactures these Multiflex Systems at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37B order on the subject of excisability of Plant and Machinery assembled at site vide order No. 58/1/2002-CX, dated 15-1-2002 we have to hold that the issue is now settled at site no fresh excisable goods for imposition of Central Excise duty are emerging in the facts of this case. We are reinforced in our view when we find that in the appellant's own case, this Tribunal vide its decision 2001 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector, 1997 (89) E.L.T. 3 (S.C.) 5. In view of the settled law as above and on the very same Multiflex System as regards its classification and the question of erection and commissioning charges and in view of Section 37B order arrived at, after considering the decisions of the Apex Court including in the case of Sirpur Paper Mills Ltd., 1998 (97) E.L.T. 3 (S.C.), which is the fulcrum of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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