2015 (10) TMI 614 - HC - Central Excise

Aluminium structurals - Manufacture - demand of excise duty- assessee was awarded the works for structural glazing/aluminium joinery - High Court dismissed the appeal filed by assessee as being not pressed since a rectification was is passed in the case but the same was not brought to notice of the court. The appeal was filed against the order of Tribunal 2012 (8) TMI 690 - CESTAT, BANGALORE ; wherein tribunal held that entire process of fixing the glazing system is done by fixing the aluminium section on the brackets and by sticking the glass using silicon. For this reason, semi-unitized glazing system is internationally known as sticking glazing system.

Summary

The High Court of Andhra Pradesh dismissed an appeal as not being pressed due to the rejection of an application for rectification filed against the judgment of the Tribunal. The appellant was given liberty to take further steps as advised by law.