2018 (9) TMI 382 - SCH - Central Excise

Manufacture or service - business of installing roller blinds curtain tracks etc. at site. - Assembly at site - moveable assets or not - test of Removal/dismantling - imposition of penalties - Held that - Appellant contends that the Learned Tribunal was plainly wrong in recording the finding that the Blinds in question are movable properties and can be removed/dismantled and consequentially imposing penalty - It that is so the appellants may approach the Learned Tribunal for rectification - appeal disposed off.

Summary

The Supreme Court order in 2018 (9) TMI 382 stated that the appellants can approach the Tribunal for rectification regarding the finding that the Blinds in question are movable properties. The appeals are disposed of with liberty for the appellants to approach the Court again if needed, without expressing any opinion on merits.