2016 (9) TMI 90

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....vocate for appellant Shri H.M. Dixit, Asst. Commr (AR) for respondent ORDER This appeal is directed against Order-in-Appeal No. AT/143/M-III/2005 dated 07.03.2005. 2.  Heard both sides and perused the records. 3.  The issue involved in this case is regarding the demand of Central Excise duty on the appellant for the period January 1997 to September 97 in respect of "fire d....

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....ty.  Appellant contested the show-cause notice on merits as well as on limitation.  The adjudicating authority after following the due process of law dropped the proceedings initiated by the show-cause notice.  Revenue aggrieved by such an order preferred an appeal before the first appellate authority who by the impugned order set aside the order-in-original and allowed the appeal f....

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....ow-cause notices.  It is her submission that these two orders were not challenged by the Revenue before the Tribunal or any Court of law, hence invoking extended period in the current show-cause notice is not inconsonance with the law.  5.  Learned D.R. reiterated the findings of the lower authorities and submits that the activity of assembling and installing various components a....

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....he assessee.  Nothing was brought to our notice that these judgements are upturned by any higher judicial forum.  Similarly procured products or components are used in the current appeal and installed at the site of the customer, the ratio will apply and we hold on merits the appeal succeeds, as in essence the demand of duty is on the presumption that fire alarm system is manufactured fo....