2015 (2) TMI 86

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....None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Yashpal Sharma, learned DR appearing for the appellant Revenue. Nobody appeared for the respondent. 3. After appreciating the submissions made by learned DR and after going through the impugned order, we find that the appellant w....

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....that fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. He also observed that there is nothing on record to show that after the fixation of glass on the doors and windows, the same can be removed as such, without breaking, etc., or in the same position in which case it has to be held that they h....