2013 (1) TMI 278

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.... V.K. Agarwal, Addl.Commr.(AR) Per: S.S. Kang: Heard both sides. 2. The applicant filed these applications for waiver of pre-deposit of duty of Rs.4,48,54,486/-, interest and penalties. The demand is confirmed in respect of the Aluminum Sliding Windows, Aluminum Doors & Glazing Systems classifiable under Chapter 76 of the Central Excise Tariff Act, 1985. 3. The contention of applicant ....

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....ct of the activity undertaken in respect of glass glazing and applicant has not availed any credit in respect of the duty paid on inputs used in the glass glazing. If the credit on inputs are taken into consideration the applicant had already paid more than 50% of the demand. The contention of applicant is that major portion of the demand is time barred as the demand is made in view of the Larger ....

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....ndra & Mahindra Ltd. (supra) confirmed the demand in respect of aluminum structure classifying the same under Chapter 76 of the Tariff. The contention is that the ratio of the above decision is fully applicable to the facts of the present case. 5. We find that issue regarding excisability of structures came before the Tribunal in the case of Mahindra & Mahindra Ltd. (supra) prior to this decisi....