2012 (9) TMI 771

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....t. Shri K.K. Jaiswal, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)] . - Shri Batra, learned Counsel submits that there were three contracts executed with three respective parties namely viz. Xerox Modicorp Ltd., Havell's India Ltd., Zim Integrated Shipping Services India Pvt. Ltd. The amount received in respect of each such work done can be appreciated from the work orders....

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....luding the meaning of the sale as that is appearing in Central Excise Act, 1944 read with relevant provisions of Section 65(121) of Finance Act, 1994. If a detailed examination is carried out on the basis of material on record, the appellant shall get fair justice. 2. Learned Representative fairly agrees that each and every contract was not examined threadbare. But the sum and substance of....

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.... Projects India Ltd. v. C.S.T., Delhi reported in 2011 (23) S.T.R. 489 (Tri.- Del.) and in Instrumentation Ltd. v. C.C.E., Jaipur-I reported in 2011 (23) S.T.R. 221 (Tri.- Del.). We do not say that the appellant may be simply dealt by those orders because law has been settled by Tribunal according to the proposition made therein. But those may provide guideline and what it expected is that the Adj....

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....tested with the fact settled in respect of each contract. (vi)   All legal pleadings are open to Appellant in the course of fresh adjudication. (vii)  The appellant is entitled to fair opportunity of hearing and to adduce admissible evidence for its defence. 5. We make it clear that law does not approve an abrupt conclusion simply stating the provisions of the law in t....