TaxTMI 
TaxTMI 
2017 (7) TMI 445
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....pies, 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 appellants made a preliminary submission that the q....
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....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 However, the said Larger Bench decision is no longer valid for the reason that the same has been distinguished in the following decisions: a) Aluplex India Pvt.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 (277) ELT A84 (SC) and Executive Engineer - 2015 (319) ELT 578 (SC), t....
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.... 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 1,35,29,370 14,16,151 5 SSI Exemption 1,00,00,000 1,00,00,000 6. Sales value of excisable goods 35,29,370 Nil 7. Excise duty payable thereon (if any) @ 16% after giving cum-duty benefit 4,86,809 NA 4.1 Fro....