2016 (11) TMI 273

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..... e, for respondent Per: M.V. Ravindran This appeal is directed against order in original No. 46/ASR/2004-ADJ) dated 30.11.2004. 2. This appeal is filed by the revenue contesting the impugned order which has set aside the proceedings initiated by the show cause notice dated 30/4/2002. 3. The brief facts of the case are that on an investigation carried out by the officers, it was noticed that the .....

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..... wing decisions:- (a) Commr v. Wipro GE Medical Systems Ltd. 2000 (117) ELT A54 (S.C.). (b) Modi Xerox Ltd. v. Collector 2001 (133) ELT A91 (S.C.). (c) Space Age Engg. Projects (P) Ltd. 1995 (78) ELT 544 (Tri.). (d) Brakes India Ltd. 1998 (101) EL 241 (S.C.). (e) Narne Tulaman Manufacturers Pvt. Ltd. 1988 (38) ELT 566 (S.C.). (f) Gujarat Ambuja Cement 1996 (85) ELT 154 (Tri.). (g) Leisurelan .....

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..... ssembles them at the site of their customers which activity is considered das manufacturing activity and duty is confirmed. We do not agree with the contentions raised by the learned departmental representative as the decision of the Tribunal in the respondent's own case, covers the issue squarely the issue and the said decision of the Tribunal is upheld by the Honourable High Court of Delhi. Asth .....

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