2008 (3) TMI 29

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....bsp;    Factual scenario is noted in respect of Civil Appeal No.5305 of  2005. But the conclusions on the legal issues will cover the other appeals. 3.         Appellant manufactures PSC girders at site to be used in the construction of Railway Bridge for Konkan Railways. The period involved is June 1994 to February, 1995. These articles were cleared without payment of central excise duty under Central Excise Act, 1944 (in short the 'Act').  A show cause notice was issued on 8.5.1996 and the appellant was asked to show cause as to why duty amounting to Rs.53,91,498/- should not be demanded from it,  as the girders were cleared without payment of duty, why they should n....

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....re  goods which are not manufactured at site for construction of buildings. Therefore, the articles were held to be subject to excise duty. 8.         In support of the appeals, Mr. Joseph Vellapally, learned senior counsel for the appellant submitted that two appeals were decided by CESTAT on the question of manufacture. One related to the present appellants and the other to M/s Asian Techs. Ltd. Correctness of the judgment in M/s Asian Techs.  Ltd.  was considered by this Court in Larsen & Toubro Ltd. v. Commissioner of Central Excise, Pune-II (2007 (211) E.L.T.  513 (S.C.). This Court held that since there was bona fide doubt as to whether the activities carried on amounted t....

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....ssignment of logo in favour of the assessee. We are unable to accept the contention of the learned counsel. The tenor of the order, "the assessee had produced certain documents such as registration form, trade mark authorities assigning the trade mark to them but the fact remains that there was material evidence by way of seizure of goods manufactured by M/s P & B Laboratories bearing the same logo much after the alleged transfer of trade mark to the appellants' discloses that the Tribunal accepted that there has been an assignment but proceeded to deal with the case of inapplicability of the exemption under the notification on the ground that the logo was being used by M/s P & B Laboratories also. We have already indicated above that us....