2017 (6) TMI 669

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt(AR) for the Respondent. ORDER [Order Per: M.V. Ravindran] This appeal is filed against the Order-in-Appeal No.HYD-CEX-001-APP-023-16-17-CE dated 31/05/2016. 2. None appeared on behalf of the appellant despite notice. On perusal of records, I find that the issue falls in a narrow compass. Accordingly, I take up the appeal for disposal in the absence of any representation from the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r to control the situation that may arise due to fire accident. It is also to be noted that the manufacturing unit has to adhere to this particular section of the Factories Act before granting a licence by the authorities. If a person is mandated to follow the law and if the Central Excise duty is paid on such fire extinguishers, same cannot be denied on the ground that the said fire extinguishers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thereof; and (vii) storage tank, used - (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of the service provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (z....