2017 (12) TMI 1175

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....pellant : Sh. R.K. Mishra, DR For The Respondents : Sh. Amit Jain, Adv. ORDER PER JUSTICE (Dr) SATISH CHANDRA: The present appeal is filed by the Department against the order-in- appeal No. 69-70/CE/DLH/2008 dated 04.06.2008 passed by the Commissioner of Central Excise (Appeals), Delhi-I. The period in dispute is 1996 to 2001. 2. The brief facts of the case are that, the Respondents....

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....ur charges from them. During the period under consideration, the Respondents have worked for M/s Bharat Hotels Limited, New Delhi and also at Agra and Chennai. The Department is of the view that they had manufactured the furniture in the hotel and demanded the duty along with penalty and interest. The same was confirmed by the adjudicating authority. However, the Commissioner (Appeals) has dropped....

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....d as 'handicraft' items. As per the second agreement, the hotel management hired them at their site and supplied material for making the interiors, wardrobes, luggage racks, moulding, skirting, under counters in toilets etc. For such type of work, the Respondents were under the control and supervision of the hotel management for executing the work and got only labour charges. In the first contract....

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....e demand raised on some items of furniture, claimed as 'Handicrafts' under the first agreement (supra), the Respondents have claimed the exemption under Notification No. 76/86-CE dated 10.02.1986. In this connection, in the impugned order it is mentioned that the photographs of the said items were examined by the Commissioner (Appeals) and also the certificate issued by the Deputy Director (Retd.)....