2008 (7) TMI 1015

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....s, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Original (De novo) No. 35/2003-04 (R.P) dated 22-10-2003 passed by the Commissioner of Central Excise, Visakhapatnam. 2. S/Shri K.S. Ravishankar and N. Anand, the learned Advocates appeared on behalf of the appellant and Ms. S....

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....s on them. During the course of the hearing, the learned Advocate; submitted number of photos of the items manufactured by them. It is seen from these photos that all these items are permanently embedded on the walls. Our attention was invited to the decision of the Hon'ble Supreme Court in the case of Craft Interiors Pvt. Ltd. v. CCE, Bangalore [2006 (203) E.L.T. 529 (S.C.)], which had ruled that....

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.... Apex Court in the case of Craft Interiors. In these circumstances, it was stressed that the longer period could not have been invoked. 6. The learned SDR reiterated the impugned order. 7. On a very careful consideration of the issue, we find that the items fabricated by the appellant are permanently fixed to the roof. In our opinion and also in the light of the Supreme Court's obs....