TaxTMI 
TaxTMI 
2019 (3) TMI 1501
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....ani, Chartered Accountant for the respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed by Revenue against Order-in-Appeal No: SB (58 to 60) 58 to 60/MV/2011 dated 29th April 2011 passed by the Commissioner of Central Excise (Appeals), Mumbai- I. 3. Briefly stated the facts of the case are that the respondent were engaged in the fabrication of roof structures, name....
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....thorised Representative, Shri NN Prabhudesai, Superintendent (AR), reiterates the grounds of Revenue's appeal. It is his contention that while passing the impugned order confirming the demand the adjudicating authority has referred and relied upon the judgment of this Tribunal in the case of Mahindra & Mahindra Ltd v. Commissioner of Central Excise 2005 (190) ELT 301. It is his contention that the....
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....find that the issue has already been considered and decided by this Tribunal in their own case vide order No. A/91614-91615/2017 dated 21/12/2017. This Tribunal has observed as follows "9. In the present case, the appellants have no workshop to carry out the fabrication like cutting, welding, grinding etc. The appellants gave the work to a sub-contractor who assembles structure at the customer si....