2017 (12) TMI 1305

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....t Shri G.R. Singh, DR for the respondent ORDER These appeals are directed against the impugned order dated 18/05/2012 passed by the Commissioner (Appeals), Central Excise, New Delhi, upholding the adjudication order dated 30/11/2010, wherein Central Excise duty demand of Rs. 10,19,011/- along with interest was confirmed and equal amount of penalty was imposed on the appellant company. Beside....

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....ided under Notification No. 8/2003 dated 01/03/2003. During the disputed period, the appellant company had undertaken interior decorator job and also assembling of the fixtures in the customer's hotels. The fixtures assembled at the site were considered by the department as the manufactured goods and accordingly, the value of such fixtures were added to the assessable value of the furniture sold f....

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....ures, by considering the same as manufacture of excisable goods. 4. On the other hand, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further referred to various invoices appearing at page 16 in the show cause notice to state that the appellant had removed the furniture in as it is condition from the factory and as such, is liable to pay Central ....

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....ropriate Service Tax liability has been discharged by the appellant. It is evident from the records that the department has not countered the statements furnished by the Production Manager as well as the Managing Director and also did not disprove that the Service Tax liability has been discharged on the furniture/ fixtures erected at the site. Thus, in my considered view, the fixtures erected at ....