2014 (1) TMI 252

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.... R. Jagdave, AR, for the Respondent. ORDER After hearing both the sides for some time, I find that there is only very short issue involved in this matter and it is justifiable to dispose of both stay petition and appeal. Accordingly both the matters are taken up with the consent of both the sides and are being decided. 2. The appellants are manufacturers of transmission towers. Durin....

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....o the site. Based on such reasoning a Show Cause Notice was issued and adjudicated resulting in confirmation of duty amount of Rs. 4,75,898/- and equal amount of penalty. 4. The Counsel for the appellant submits that in the case of inputs needed for providing input services there is no restriction that the inputs cannot be taken out of the factory premises. He draws attention to the provis....