2008 (7) TMI 818

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....llant. Shri Naveen Mullick, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two appeals by the Department are against the orders of the Commissioner (Appeals) No. IND-I/543-544/2003, dated 29-9-2003. 2. Heard both sides. 3. The first respondent, namely, M/s. WMI Cranes Limited, Mumbai are into manufacture of cranes. As there were problems in t....

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....ile in November 1987 a grab bucket was supplied to the second respondent from M/s. Nagarjuna Metals on payment of duty vide GP-1 10 dated 21-1-88. He submitted that the assembly has been completed only in January, 1988 after the receipt of the grab bucket; and the fact of assembling the crane has not been brought to the notice of the Department and, therefore, extended period of time-limit is invo....

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....al of the records and the submissions we find that the crane has been assembled in September, 1987 itself. The receipt of grab bucket in January, 1988 does not lead to the conclusion that the assembly of crane has been completed only thereafter. The grab bucket is in the nature of accessories. The submission by the respondent that the crane has been completed in September, 1987 itself even before ....