2017 (6) TMI 809

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant Shri Y. Ramakrishnan, C.A For the Respondent ORDER Per Bench The appeal is against OIA No.24/2005 dt. 12.5.2005. The appellants are one of the well known manufacturers of air conditioning equipments. They undertake complete design, supply, erection and commissioning of Central Air conditioning Plants at their customers sites. In the course of such installation and commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of penalties under Central Excise Rules. When the issue was agitated in appeal, vide the impugned order, Commissioner (Appeals) set aside the demand. Aggrieved by the decision, Revenue is in appeal. 3. With the above background, we heard Shri L. Paneerselvam, Ld. D.R as well as Shri Y.Ramakrishnan, C.A. 4. The Ld. D.R supported the findings of the original authority. He also cited the Trib....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cision of the Hon'ble Supreme Court and has taken a view that erection of ducts at the site would not be considered as excisable goods. 6. We find that the learned Commissioner (Appeals) in the impugned order has set aside the demand after considering the decision of the CESTAT in the case of Suvidha Engineers (India) Ltd. (supra). For proper appreciation, his findings are reproduced below :- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ucturals Ltd. 2001 (130) ELT 401 (SC). In the light of the discussions, findings and conclusions hereinabove and also respectfully following the ratio of the case law referred to supra, I have no hesitation in holding that neither at the stage of tubular structures having rectangular cross section commercially known as ducts, nor at the stage of their assembly, joining and installation on....