2008 (7) TMI 1

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....SH KUMAR MITTAL, J. The revenue has filed this appeal against the order dated 9.10.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Appellate Tribunal') in Excise Appeal No.3442 of 2005-SM (BR), which was arising out of Order-in-Appeal No.281/CE/Chd/2005 dated 29.07.2005 passed by the Commissioner (Appeals), Customs and Central Ex....

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....onstruction of beams used for construction of platform on which the machinery was installed. Before us, the similar contention has been raised by the learned counsel for the revenue.   After hearing the learned counsel for the revenue and going through the impugned order, we do not find any merit in this appeal as in our opinion no substantial question of law is involved in this appeal.....