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2011 (7) TMI 1279
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....akesh Kumar, Member (T) Shri B.L. Narsimhan, Advocate, for the Appellant. Shri N. Pathak, DR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - The appellants make Roller Blinds/Vertical Blinds at site and install the same. For this purpose, they buy Aluminium Sections, clamps, and fiber glass sheets/ sheets. The Aluminium Sections are cut to the size and after fixing....
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....e applicable rate under Section 11 AB ibid; (b) penalty of equal amount under Section 11AC ibid was imposed on the Appellant Company and besides this, penalty of Rs. 10 Lakhs was imposed on Shri Arun R. Jasuja, General Manager of the appellant company under Rule 26 of the Central Excise Rules, 2002; and (c) since during investigation of this matter, the appellant had voluntarily ....
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....ervice tax on their activity on the gross amount charged by them, that the same activity of the Appellant cannot be treated as manufacture as well as providing of taxable service, that since the appellant's activities are all over India and similar show cause notices had been issued to them by different commissioners, the appellants have represented to the Board for appointment of a common adjudic....
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...., ld. Departmental Representative defended the impugned order by reiterating the findings of the Commissioner. On being specifically asked as to under which heading the goods have been classified by the Commissioner, he stated that there is no finding of the Commissioner on this point. 7. We have carefully considered the submissions from both the sides and perused the records. From para-10....