2015 (9) TMI 1372

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....isupal, AC (AR) For the Respondent : None ORDER Per R. Periasami Revenue filed appeal against the Commissioner (Appeals) order dt. 30/09/2004. The appeal relates to demand of excise duty on office furniture systems / work stations manufactured and cleared without payment of duty. Based on the DGCEI investigation, a show cause notice dt. 8.3.2001 was issued by the Additional Director, D....

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....ings at para-11 and para 26 of OIO. She submits that respondents have never disputed the fact of manufacture of furniture/work stations which are assembled at customers premises. She relied on the following decisions :- (i) CCE Visakhapatnam Vs Mehta & Co. 2011 (264) ELT 481 (SC) (ii) Craft Interiors Pvt. Ltd. Vs CCE Bangalore 2006 (203) ELT 529 (SC) 5. After hearing the Ld. A.R and on pe....

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....are reproduced as under:- "25. So far as the second issue is concerned, we fail to appreciate as to how the Tribunal could come to a finding, as recorded in the impugned judgment and order in view of the proposition of law already settled by this Court in the decision of Craft Interiors (supra). 26. The decision in Craft Interiors (supra) has clearly laid down that ordinarily furniture refer....

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..... So far as the items such as chairs, tables etc. listed in Annexure 5 is concerned, the same admitted to be furniture by the assessee himself. The Commissioner having considered the aforesaid issue carefully and after proper scrutiny, the Tribunal was not justified in rejecting the said findings by mere conclusion and without trying to meet the findings recorded by the Commissioner. 29. Accord....