2008 (6) TMI 176

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.... Anand, Advocates, for the Appellant. Shri S.G, Dalwalkar, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order No. 14/2005-C. Ex. Commr (Adjn) passed by the Commissioner of Central Excise (Adjn), Bangalore. The order is dated 10th January, 2006. 2. Shri K.S. Ravi Shankar learned Advocate appeared on behalf of the appellant Shri Dal....

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....laced on the decision of the Hon'ble Apex Court in the case of Craft Interiors Pvt. Ltd. v. CCE [2006 (2003) E.L.T. 529 (S.C.)] wherein it was held that the furniture refers to movable items such desks, tables or chairs required for use or ornamentation fr house or office. Further ordinarily furniture is not something immovable or something which is fixed in a position, which can be removed only b....

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....s, all these items could not be considered as furniture. Moreover it was submitted that the appellant had a bona fide doubt with regard to the excisability of the items manufactured by them and in these circumstances, the longer period could not have been invoked. 4. The learned DR reiterated the contentions in the Adjudication Order. On a very careful consideration of the matter and on going t....