2005 (4) TMI 477

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....or the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The stay application seeking waiver of pre-deposit of duty and penalty arose out of the order of the Commissioner of Central Excise, Chennai. In the impugned order the Commissioner held that the goods namely, work station and office furniture systems manufactured by M/s. Blow Plast Limit....

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....rocurement of duty paid furniture cleared from various factories where such furniture is manufactured and in installing the same in the customers' premises. Since duty has already been discharged on the furniture by the parent manufacturer no further duty can be charged on the same goods again. In support of his argument that duty has already been charged on the furniture in question he took us th....