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2013 (6) TMI 752
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....one, for the Respondent. JUDGMENT [Judgment per : Kalyan Jyoti Sengupta, C.J.]. - This appeal is sought to be admitted on the following substantial questions of law : i. "Whether the Tribunal was correct in law in ignoring the evidence on record before the Commissioner although there was no contrary evidence adduced by the department either before....
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....rties and it held that the steel structures used for positioning/supporting machinery/equipments could not be treated as capital goods. The finding was recorded vis-à-vis the plea raised by the appellant herein in paragraph 3 of the reply to the show cause notice. The adjudicating authority also found that no evidence was produced by the appellant in support of the plea. It was for the firs....