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TMI Blog2009 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... be excisable goods without examining the manner in which it had taken shape and come into existence, regardless of the guidelines laid down and illustrations given by the Board in its circular dated 15-1-2002, we are of the considered view that the case should be adjudicated afresh. We allow these appeals by way of remand directing the ld. Commissioner to pass fresh orders of adjudication, in accordance with law, after giving the appellants a reasonable opportunity of being heard on all issues. - E/754-757/2009 - E/S/1091-1094/2009 - A/285-288/2009-WZB/C-I/EB - Dated:- 8-9-2009 - S/Shri P.G. Chacko, Member (J) and A.K. Srivastava, Member (T) S/Shri E.P. Bharucha with Cyrus Bharucha and Sachin S. Chandarana, Advocates, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. The investigator of the department, who visited their factory conducted a scrutiny of their books of account, recorded statements from the proprietor and his relatives and conducted allied enquiries. The books of account revealed the sales turnovers for the years 2002-03 to 2006-07 in respect of the aforesaid activity undertaken by the assessee. The show-cause notice, which was eventually issued by the department, alleged that the assessee had suppressed the manufacture and clearance of Chlorination equipment etc. with intent to evade payment of duty on clearances in excess of the aggregate value prescribed for duty-free clearance under the SSI Notifications. The show-cause notice reckoned the sales turnover noted for each financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-connectivity on foundation civil structure etc. at site, will not be considered as excisable goods for imposition of duty of excise. It was clarified that the components of such plants would be dutiable in the normal course. The assessee in the present case has relied on this part of the Board's Circular. The Revenue has also claimed support from certain clarifications contained in this Circular. On this basis, the ld. Commissioner held that the chlorination plants/equipments etc. were cleared in unassembled or disassembled condition and assembled and erected at the customer's sites and hence would not qualify to be considered as immovable property. On the other hand, the case of the assessee is that the commodity in question was erected/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly raised and agitated before the adjudicating authority. We leave this aspect also to the adjudicating authority, without expressing any view. 5. In the result, after setting aside the Commissioner's order, we allow these appeals by way of remand directing the ld. Commissioner to pass fresh orders of adjudication, in accordance with law, after giving the appellants a reasonable opportunity of being heard on all issues. The ld. Commissioner may also consider the feasibility of inspecting the sites of the activities in question, with a view to determining the nature of the activities undertaken by the assessee during the period of dispute. Of course, the assessee shall facilitate such proceedings. (Pronounced in court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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