2017 (1) TMI 154

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....Assistant Commissioner (A.R.), for Respondent Per: Ramesh Nair: The fact of the present case is that appellant is manufacturing LPG Bullets and clearing at customer's site, the erection and installation said LPG Bullets is also carried out by the appellant at customer's site, for which the additional amount is recovered. The case of Revenue is that fabrication was partly done in the appellan....

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....of civil work and welding. Since the LPG Bullets was completely manufactured, other activity at site is other than the manufacturing activity. Even the erection and fabrication activity is of immovable structure, therefore the same is not liable for duty. On query from the Bench that whether the issue of recurring nature. The learned Counsel could not show any material that the issue is of recurri....

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....rates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the entire demand has been dropped by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground of limitation even though some observation was given by the adjudicating authority and Commissioner (Appeals) on the merits of the case but the demand....