Tribunal clarifies roller blinds property nature; upholds final order, removes movable property observation.

The Tribunal, following the Supreme Court's direction, clarified that the nature of roller blinds as movable or immovable property was not crucial to the case. The final order was upheld with the exception of removing the observation regarding the blinds being movable property. The Tribunal emphasized that the assessment should be based on the form in which the blinds were cleared from the factory. The decision, rendered on 11/09/2018, concluded that the penalty imposition and distinction of case laws were adequately addressed, and there was no basis to recall the final order.

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Issues:
Rectification of mistake in the final order regarding the nature of roller blinds as movable or immovable property, detailed findings on distinguishing case laws, imposition of penalty.

Analysis:
The application for rectification of mistake in the final order was filed as per the direction of the Hon'ble Supreme Court. The appellant argued that the roller blinds, once installed at the customer's premises, become immovable goods and cannot be removed without substantial damage. The appellant referenced specific cases and CBEC orders to support their argument. They also contended that the blinds, custom-made for each customer, are not marketable goods. The Tribunal's final order was criticized for not providing detailed findings on the nature of the blinds and the imposition of penalty. The respondent opposed the rectification of mistake, stating that all arguments were considered before the final order was passed, and cited relevant decisions to support their stance.

Upon reviewing the directions of the Hon'ble Supreme Court, the Tribunal examined the issue of whether the blinds were movable or immovable property. The Tribunal concluded that the observation in the final order regarding the blinds being movable was only an observation in passing. The Tribunal clarified that the assessment of the blinds should be based on the form in which they were cleared from the factory, regardless of whether they become movable or immovable after installation at the customer's site. The Tribunal also addressed the appellant's argument regarding the distinction of case laws and the lack of detailed findings on the penalty imposition.

The Tribunal found no reason to recall the final order, except for the amendment deleting the observation that the blinds were movable property. The final order was upheld, reflecting a comprehensive consideration of all arguments and materials presented during the appeal process. The decision was pronounced in the open court on 11/09/2018.

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