2017 (6) TMI 902

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....ynduja Krishnan, Advocate for the Respondent ORDER Per Bench The above appeal is filed by the department against M/s. M.R. Krishnamoorthy Co-operative Sugar Mills Ltd. who was a co-noticee in the proceedings. After due process of law, the original authority dropped the proceedings and in appeal by the department before the Commissioner (Appeals), the same was dismissed. However, the present app....

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.... order, the Commissioner (Appeals), has observed that the Revenue's Appeal Nos. 9/2004 and 10/2004 filed against the other co-noticees have been already dismissed vide Order-in-Appeal Nos.11/2004 and 12/2004 both dated 23.9.2004. Thus, finding himself in agreement with the conclusions made by the Commissioner (Appeals) in the above Revenue appeals, the impugned order has been passed dismissing....

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....T 301 (Tri. LB) answered the question. The Larger Bench held as under:- 15, 16 "15. For the foregoing reasons, we are unable to accept any of the contentions raised on behalf of the appellants and we answer the question referred to us as under :- (i) The immovable iron and steel structures not being goods will not fall under Heading 73.08 of the Excise Tariff. (ii) The structures or parts th....

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....y fixed in the structures. (iii) The plates, rods, angles, shapes, sections, tubes, and the like prepared for use in structures of the types covered under the Heading 73.08, as aforesaid, will also be excisable goods subject to duty in their pre-assembled or disassembled state. 16. The reference stands disposed of accordingly. The appeals will now be placed before the appropriate Division Benc....