2016 (11) TMI 273

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..... covers the issue squarely the issue and the said decision of the Tribunal is upheld by the Honourable High Court of Delhi - Decided in favor of the assessee. - Appeal No. E/4099/05 - Order No. A/90451/16/EB. - Dated:- 25-8-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Ajay Kumar, Jt. Commr (AR), for appellant Shri Rajesh Ostwal, Advocate, fo .....

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..... cause notice on merits as well as on limitation. The adjudicating authority after following the due process of law dropped the proceedings so initiated. 4. Learned Departmental Representative takes us through the case records. He would submit that the activities undertaken by the respondent would amount to manufacture of the various furniture s at the site of the customers. He would rely upon t .....

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..... e said order was challenged by the revenue before the Hon ble High Court of Delhi and the same was dismissed by the Lordships as reported at 2009 (236) ELT 631 (Del.). 6. On consideration of the submissions made by both sides and perusal of records, we find that the issue as stated by both sides is regarding the excisability of the furniture s assembled at the site of the customers. Undisputedl .....

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