2017 (8) TMI 692

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....the Appellant Mr. B. N. Gururaj, Advocate - For the Respondent Per: S.S GARG ORDER The present appeal by the Revenue is filed against the impugned order dated 23.12.2003 whereby the Commissioner (A) has set aside the Order-in-Original and allowed the appeal of the assessee. 2. Briefly the facts of the present case are that respondent-assessee are engaged in supply, installation, ere....

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.... the Commissioner (A) and the Commissioner (A) vide the impugned order has set aside the Order-in-Original and allowed the appeal by holding that ducts are not articles known to the market which are capable of being bought and sold and sold as such and these ducts cannot be considered as marketable goods and hence not excisable. Aggrieved by the said order, Revenue has filed the present appeal. ....

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....vide order dated 28.09.2016 has allowed the appeal of the assessee and set aside the demand. He further submitted that Revenue did not follow the Board Circular No.154/26/99-CX-4 dated 15.1.2002 wherein it is stated that air-conditioning plant was in the nature of a system and not machinery or goods. The Revenue also ignored the contracts, which clearly shows that the assessee was obtaining contra....