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TMI Blog2016 (9) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that the ld. Commissioner (Appeals) examined the excisability of the process undertaken by the respondent, elaborately. The respondent were making aluminium composite panels fixed to the exterior of the wall of the building. The impugned order categorically recorded, after apprising the facts of the case, that no excisable goods emerges due to the activity of the respondent. Moreover, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketable product at site due to process undertaken by the respondent, we have no tenable reason to interfere with the impugned order. - Decided against the Revenue - Excise Appeal No. 813 of 2007 - Final Order No. 53157/ 2016 - Dated:- 23-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Sh. G. R. Singh, DR for the Revenue None for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er set-aside the original order and allowed the appeal of the assessee. Aggrieved, the Revenue is in appeal. 2. We have heard the ld. AR for the Revenue. None present for respondent-assessee. We have perused the records. The Revenue contends that as the specified cladding are emerging at site which is recognisable as marketable product before its installation, the same is liable to Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and becomes part of immovable property. No evidence has been brought forth by the Department that the imported panels after being subjected to drilling, bending etc., but before fixing in the wall were marketable as a new and distinct product. We find even in the present appeal the grounds of appeal did not bring out the evidence in support of Revenue s claim regarding marketability of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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