2017 (3) TMI 1594

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....M/s Jay Arts procure 'bought out' items from the open market and assemble furniture by engaging sub-contractors at site of clients whose works are tendered. Proceedings were initiated for failure to discharge duty liability resulting in confirmation of demand of Rs. 15,04,589/- besides imposition of penalty under section 11AC of Central Excise Act, 1944 and penalty like amount and Rs. 1 lakh on th....

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....h the assent accorded to the Finance Act, 2001 and that the first appellate authority had not taken into account the definition of "manufacture" for determining the dutiability. The other submissions made by the appellant arise from alleged failure on the part of the first appellate authority to consider their pleas. 3. Heard Learned Authorised Representative. 4. The first appellate authorit....