TaxTMI 
TaxTMI 
2008 (6) TMI 122
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....n is whether the activity undertaken by the appellants results in the emergence of furniture and parts thereof classifiable under CSH 9403 and liable to Central Excise Duty. In fact, earlier, the same issue came up before this Tribunal and this bench passed the Final Order No. 717-726/2005 dated 10-5-2005 reported in 2005 (187) E.L.T. 113 (Tri.-Bang.) wherein some of the findings of the Adjudicating Authority were confirmed and in certain cases, it was held that some of the items were not excisable, The same appellants took the matter to the Hon'ble Apex Court and the Apex Court, while setting aside the earlier order of the Tribunal dated 10-5-2005, made the following observations and remanded the matter to the Tribunal. "8. The issue wh....
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....le for living or working in, such as tables, chairs, or desks". 13. Similarly, Chambers English Dictionary defines 'furniture' as follows: "movables, either for use or ornament, with which a house is equipped". 14. New Webster's Dictionary defines 'furniture' as follows: "the movable articles, such as tables, chairs, desks, required for use or ornament in a house or office". 15. Thus, a perusal of the definitions given in various dictionaries shows that ordinarily 'furniture' refers to movable items such as desks, tables, chairs, required for use or ornamentation in a house or office. Thus, ordinarily furniture is not something immovable or something which is fixed in a position which can be removed only by cannibalizing. We ....
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....The word 'panka' means 'mud', and the word 'ja' means 'which is born in'. Hence the etymological meaning of the word 'pankaja' is that 'which is born in mud'. Many things can be born in mud e.g. insects, vegetation, water flowers, etc. However, by popular usage the word 'pankaja' has acquired a particular meaning in common parlance i.e. lotus. This meaning will, therefore, prevail over the etymological meanings. 20. Similarly, the word 'furniture' has a meaning in common parlance which every layman understands, It commonly refers to chairs, desks, tables, beds, etc. Hence we should give it this popular meaning. 21. The appeals are allowed. The impugned orders are set aside and the matter is remitted to the Tribunal to pass a fresh ord....
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....or ornamentation in a house or office. Ordinarily, furniture was not something immovable or something which was fixed in a position that can be removed only by cannibalizing. The test is, if the items cannot be removed without reducing them to broken pieces, then, they would not be considered as furniture. 4.2 As regards the large conference tables, the Apex Court has held that generally the meaning of furniture in common parlance should be adopted. With the above observations, the Apex Court had remanded the matter to the Tribunal. 4.3 Consequent to the Supreme Court's remand order, the appellants had submitted detailed work sheets in most of the appeals indicating the details of the items, which in their opinion, would be considered....
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....ight of their observations. In view of this, it was argued that there cannot be any intention to evade duty because of the various interpretations. When a question of interpretation is involved, it is not correct to allege suppression and invoke the longer period. If this view is upheld, it was argued, that some of the demands would be entirely hit by time bar and in certain cases, the demands had to be limited to the normal period. Further, it was urged that the assessee had entertained a bona fide belief that substantial part of the claim cannot be sustained. Non-disclosure or not taking of a licence was not done with an intention to evade payment of duty. The following case-laws were relied on: (a) Tecumseh Products India Ltd. v. CCE,....
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....a direction to limit the demand to the normal period and re-quantify the duty liability in the light of the Supreme Court's observation. It is also to be ensured that the cum duty benefit and the SSI exemption are given. 5.2 In respect of Appeal E/296/2006. which was taken up in the de novo as E/1295/2004, the demand is within the period of limitation. However, taking into account the Supreme Court's observations, the appellant has stated that the demand would be limited to Rs. 31,45,279/-. This also should be examined by the Original Authority in the light of our observations. 5.3 It is further seen that the demands in the following appeals are entirely hit by limitation. (1) E/297/2006; (2) E/701 to 706/2004; and (3) E/1179....