2011 (1) TMI 220

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..... formers by treating the same as a manufacturing activity - Produced the Central Excise records including the returns filed by him - Set aside the impugned order and remand the matter to the original adjudicating authority for examining the appellant’s above plea as to whether the excise duty paid by them was in respect of repaired transformers or the new transformers - If excise duty has been paid .....

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..... ormers were not immovable property; they are attached to earth; that they are in the nature of plant and machinery; that the repair and maintenance is earlier done at the site of installation etc. that the demand was also barred by limitation. However, the above pleas raised by the appellant were not found favoured with by the lower authorities and impugned orders confirming demand and imposing pe .....

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..... ers or the new transformers. Further, if excise duty has been paid by treating the repaired transformers as manufactured transformers, whether the Service Tax liability can be fastened by treating the activity of maintenance and repair activity. However, we make it clear that we are not passing any order on all other legal issues including the plea of limitation and the same are open for reconside .....

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