TaxTMI 
TaxTMI 
2014 (2) TMI 163
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....arping machines. The main appellant are herein manufacturing the part of sizing and warping machines; procure other parts from outside. The items manufactured by the manufacturer are cleared on payment of appropriate excise duty assembled at site by including bought out and delivered at site directly. The appellant's engineer erects the entire sizing machine or warping machine in the premises of the purchaser. Lower authority on conclusion of detailed investigation, issued a show cause notice to the appellant directing to show cause as to why during the years 2003-04 to 2005-06, the sizing and warping machines which is assembled at site be not considered as full machine and duty be demanded thereof. The main appellant contested the show cau....
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....ri. - Chennai) ii. Silson India Pvt. Ltd. Vs. Commissioner of Central Excise, Thane 1 [2006 (194) E.L.T. 37 (Tri.- Mumbai) iii. Commissioner of Central Excise, Surat Vs. Larsen & Toubro Ltd. [2006 (195) E.L.T. 116 (Tri. - Mumbai) iv. Coimbatore Aero Based Control Sys (P.) Ltd. Vs. C.C.E., Coimbatore [2000 (116) E.L.T. 193 (Tribunal) v. Commr. of C. Ex., Bangalore- II Vs. Milestone Aluminium Co. Pvt. Ltd. [2007 (214) E.L.T. 417 (Tri. - Bang.) 3.2. It is also his submission that during the material period, the appellant had filed monthly returns with the authorities wherein the details of the clearances by availing exemption as well as duty paid clearances were reported, hence extended period could not have been invoked. 3.3....
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....eing the person who is responsible for erection of such machine is required to discharge duty, and held that he has jurisdiction to adjudicate the demands on such manufactured machines. 8. At the outset we would like to record that the appellant having not contested duty liability in respect of warping machine, we uphold the duty liability on the clearances of warping machine. At the same time, we find merits in the argument of the Ld. Counsel that the demand of the duty needs to be reworked as amounts received by the appellant for such warping machines have to be considered as cum duty price and demand of duty needs to be recalculated. We also hold that appellant is liable to pay interest on the amount of duty in respect of warping mach....
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.... were informing the Department regarding the activities of manufacture of sizing machines / items thereof. We also find that appellant had informed the Department about the purchase of various parts which are required for erection / assembling of sizing machine at their customer's premises. 11. The said correspondence clearly demonstrate that the appellant had not suppressed any facts from the Department; we are of considered view that there cannot be any demand by invoking extended period of limitation, in respect of demands on manufacturing of sizing machine. 12. On jurisdiction point and also on limitation, the appellant has made a strong case for setting aside the duty on sizing machines. Since we have set aside the demand of duty....