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2015 (9) TMI 1372 - AT - Central ExciseManufacture - Immovability - office furniture systems / work stations manufactured and cleared without payment of duty - Held that - Respondents failed to justify that the items are immovable property and also we find that respondents have not filed any cross objection against Revenue s appeal or any submission before this Tribunal. Therefore, by respectfully following Supreme Court s decision 2011 (2) TMI 2 - SUPREME COURT OF INDIA , we set aside the impugned order - Decided in favour of Revenue.
Issues: Appeal against demand of excise duty on office furniture systems/work stations cleared without payment of duty.
Analysis: The appeal pertains to the demand of excise duty on office furniture systems/work stations manufactured and cleared without payment of duty. The Revenue filed an appeal against the Commissioner (Appeals) order dated 30/09/2004. The show cause notice issued by the Additional Director, DGCEI, Chennai demanded excise duty of Rs. 16,842 based on DGCEI investigation. The adjudicating authority confirmed the duty and imposed a penalty along with interest. On appeal by the respondent, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal, leading the Revenue to file the present appeal. The case was posted for final hearing on multiple occasions where neither party appeared nor any cross-appeal was filed. Since the appeal pertains to the year 2005, it was taken up for hearing and disposal on merits. The Revenue reiterated the grounds of appeal and relied on specific decisions to support their case. The impugned order of the Commissioner (Appeals) was set aside based on the Hon'ble Supreme Court decisions in the case of Thermax Ltd. Vs CCE and PSI Data System Ltd. Vs CCE. The Supreme Court had previously held that office furniture, tables, and chairs are not to be treated as immovable property. The Tribunal found that the respondents did not dispute the manufacture of office furniture and work stations, and that excise duty was discharged upon assembly and installation. By following the Supreme Court's decision, the Tribunal set aside the impugned order and restored the original order confirming duty and penalty. Since the respondents failed to justify that the items were immovable property and did not file any cross-objection, the Revenue's appeal was allowed.
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