2017 (5) TMI 625

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....-in-Appeal No: PIII/VM/94/2010 dated 05/05/2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant has filed a Miscellaneous Application No.ST/MA(Ors.)-92105/2017-Mum for urging additional grounds in appeals filed by the appellant. 3. The relevant facts that arise for consideration are that the appellants were engaged by their customers for erection, commissioning and installation of wind mills. 4. According to the appellant the entire activity is one of civil work, erection and installation of wind mills supplied and installation of electrical equipments, final testing and commissioning. The purchase orders placed by the customers indicates separate price for all the activities and appellant also ra....

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....urt in the case of Commissioner of Central Excise v. Larsen and Toubro Ltd - 2015-TIOL-187-SC-ST as well as the various clauses of the contracts entered into by them with their clients. 7. Learned Authorised Representative submits that the contracts entered into by the appellant are in the nature of work contract is the new plea raised by the appellant in an application for urging additional grounds of appeal. It is his submission that this plea was not raised before the adjudicating authority and this plea needs to be considered by the adjudicating authority and come to a conclusion based upon the factual matrix after reading the clauses of the contracts etc. Hence he submits that the miscellaneous application for urging the additional ....