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TMI Blog2016 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside, the penalty imposed on Shri V. Seshadri, Chief Executive Officer of the appellant's firm is also set aside. - Appeal disposed of - E/113/2003, E/114/2003 & E/137/2009 - Final Order Nos. 20845 to 20847/2016 - Dated:- 28-9-2016 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. B.N. Gururaj, Advocate For the Appellants Mr. Parashiva Murthy, A.R. For the Respondent ORDER Per S. S. Garg 1. These are three (03) appeals - the appeal Nos. E/113/2003 and E/114/2003 are directed against Order(Original) No. 28/20012 dated 28.10.2002 passed by the Commissioner of Central Excise, Bangalore and the appeal No. E/137/2009 is directed against Order-in-Appeal No. 27/2009 dated 12.01.2009, passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors to carry out varieties of non-essential and less technical jobs such as making ducts, or providing false ceiling. On 6.12.2001, the officers of the Headquarters Preventive, Bangalore-I Central Excise Commissionerate, visited the factory premises of the appellants situated at Dyavasandra, ITI Ancillary, Bangalore and carried out a search operation. The investigating officers took photographs of plant machinery and goods and also recorded statements of Shri S. Murthy, Store Keeper and Shri G. Ramesh Kumar, Purchase Officer and Shri Vivek Maheswari, Branch Manager and two sub-contractors, Shri C.K. Muralidharan and Shri K. Balaji. Consequently, they also recorded statement of Shri V. Seshadri, Chief Executive Operations on 10.4.2002. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before him during the hearing which clearly shows that the appellant was obtaining contract for fabrication, erection and commissioning of air conditioning plant and not merely for making ducts. He further submitted that the issue involved in the present appeals is no more res-integra and has been settled in various decisions as follows : (i) HVAC Systems Pvt. Ltd. [2005 (190) E.L.T. 93 (Tri-Bang.)] (ii) ETA Engineering vs CCE [ 2006 (197) E.L.T. 372 (Tri.-Bang.) (iii) CCE vs. ETA Engineering Pvt. Ltd. [2008 (224) E.L.T. 447 (Tri.-Bang.)] (iv) CCE, Chennai Vs. M/s ETA Engineering P. Ltd. [Final Order Nos. 793-794/11 dated 26/7/2011] 4.1. The learned counsel also submitted that Bangalore Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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