2017 (7) TMI 445

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....ed glaze, spider glass, sky lights and canopies, etc. on payment of proper excise duty. The appellant carry out the activity of cutting to specific length and drilling of hole at construction site. The case of the department is that the appellants activity is of manufacture of the parts of doors and windows, structural glazing, curtain wall, spider glazing, etc. which is liable to excise duty. Accordingly, a show-cause notice dated 29/06/2005 was issued proposing recovery of excise duty of Rs. 94,29,664/-. The show-cause notice was culminated into adjudication order, wherein the proposed demand, interest and penalty was confirmed. 2. Shri V Sridharan, learned Senior Counsel along with Shri Akrit Jain, CA appearing on behalf of the appell....

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....hat the learned Commissioner is solely decided the dutiability of the products in question on the basis of Larger Bench decision of Mahindra & Mahindra (supra). However, the said Larger Bench decision is no longer valid for the reason that the same has been distinguished in the following decisions: a) Aluplex India Pvt. Ltd. 2006 (206) ELT 960 (T) b) Ajit India 2000 (119) ELT 274 (SC) c) Deepak Galvanising & Engg. Indus 2008 (228) ELT 40, which was upheld by the Hon'ble Andhra Pradesh High Court reported in Deepak Galvanising & Engg. Indus Pvt. Ltd. - 2015 (317) ELT A160 (AP). He submits that also as per subsequent judgements of the Hon'ble Supreme Court in the case of Ajni Interiors 2016 (339) ELT A220 (SC), Elcon Engg. - 2012 ....

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.... 4,87,43,114 14,16,151 2 Duty demand proposed in notice (prior to cum duty benefit) 77,99,898 2,26,584 3 Turnover of aluminum from different projects - - i) Akruti Nirman Projects (i.e. cost of aluminium sections used in the project + conversion cost of the aluminium in the above bill) (see working note on age 42 7 44) 84,41,756 - ii) Basons Investment (i.e. cost of aluminium sections used in the project + conversion cost of the aluminium in the above bill + profit attributable to aluminium (See working note on page 43 & 44) 50,87,615 1,38,78,919 iii) ITC Marratha Sheraton Other income   4,67,026 iv) Sahara Hospitality Ltd.   9,49,125 4 Sub total ....