2018 (2) TMI 792

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....dra Jain, Advocate for appellants Shri H.M. Dixit, Assistant Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra  Both the appeals have been filed against Order-in-Original No: 396/25V/2007/COMMR/RH dated 15/11/2007. The period of dispute is April 2001 to March 2005. 2. The brief facts of the case are that the appellants are engaged in the activity of fabrication ....

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....are not performing any activity of manufacturing of material at their premises. The materials are to be put in use at the customer's site. The customers place the formal order and appellant will have to engage the sub-contract to perform the task for fabrication, erections, bonding installation of sheets of glasses, etc.  Accordingly, the roof structure glazing systems were fabricated by the ....

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....y did not amount to manufacture. In that case also, structural materials were prepared from the MS rods, MS channels, and mild steel flats. The case of the appellants squarely stands covered by the ratio of law laid down in that case and as such, no duty demand could be confirmed against them. That order of the Tribunal has already attained finality. Even the Apex Court has upheld that order by di....

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....he purpose, we endorse the view taken by the adjudicating authority in para 55 to 59. ON MERITS - 8. It is 2^nd round of litigation before the Tribunal as earlier on 18.07.2007, the Tribunal remanded the matter to the adjudicating authority. In consequence, the present impugned order has been passed by the adjudicating authority. 9. In the present case, the appellants have no workshop to ....