2012 (7) TMI 824

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.... S.G. Dewalwar, Additional Commissioner (A.R.), for the Respondent. ORDER Heard both sides. 2. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 1,65,326/-, interest and penalty. 3. The brief facts of the case are that applicants fabrication of Roller Blinds/Vertical Blinds at site and install the same. The applicants for buying various items and thereaf....

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....in question as the same were installed at customers premises under the contract. The contention is that in a similar situation the Tribunal vide order-in-appeal No. E/418/11, dated 11-7-2011 remanded the matter to the adjudicating authority to decide afresh with the direction to give a clear finding as to whether the appellants' activity amounts to manufacture and if so, under which heading their ....