2015 (11) TMI 85

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....isted today itself, therefore, application for early hearing is dismissed as infructuous. 3. The facts of the case are that the appellant is engaged in manufacture, installing and commissioning digital telephone exchange. Appellant is a public sector undertaking and engaged in providing tele-communication services. During the period 31.03.2001-31.03.2005 the appellant purchased switching equipment and other essential parts of the systems such as power plant required for producing 48V DC power, inverters, etc, and assembled and installed the same at various places to set up telephone exchanges. The Revenue is of the view that this activity of the appellant amounts to manufacture and appellant are required to pay Central Excise Duty on tel....

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....itching equipment and other integral essential parts of the system such as power plant required for producing 48V DC power on which the system is operated, inverter for power break down etc., and assembled these equipments by their own staff at site into a digital local telephone exchange. As stated by Sh. HC Singla, an officer of the appellant company, the telephone exchanges can be shifted from one place to another place, it is in view of the above facts that the Department has alleged that the assembly, installation and commissioning of the switching equipments, power supply, inverter etc., has resulted into emergence of a new goods called digital local telephone exchange. It is on this basis that the Department seeks to charge duty on t....

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....and assembled, no telephone exchange was manufactured requiring payment of duty. Same view has been taken by the Tribunal in the case of CCE Bhubaneswar vs Radiant Electronics (supra) and also in the case of BPL Mobile Telecommunications Ltd. vs CCE (Supra), though the Calcutta Bench of the Tribunal in the appellant's own case reported in 2013 (292) ELT 353 (Tri.-Calcutta) has taken a contrary view, this order of the Tribunal, on appeal being filed, has been set aside and the matter has been remanded to the Commissioner for de novo adjudication and hence, this judgment of the Tribunal has no persuasive value. Moreover, from the technical literature produced by the appellant, it is clear that the switching systems are commonly called tel....