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TMI Blog2017 (3) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... pay duty on complete weigh bridge or parts thereof was in dispute and it was held in favour of the appellant for the earlier period. Therefore, for the subsequent period, in that circumstances, extended period of limitation is not invokable - appeal allowed - decided in favor of appellant. - E/77-78/2010 - Final Order No. 51908-51909/2017-DB - Dated:- 21-2-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Rep. by - Shri Awddesh Choudhary, Advocate for the appellants Rep. by - Shri H.C. Saini, DR for the respondent ORDER The present appeals have been filed against Order-in-Appeal No. 02/2009-10 dated 08.09.2009. The appellant has also filed miscellaneous application to bring on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of demand, culminating into passing in the present impugned order. 6. It is also seen that inasmuch as the appellant was assembling and erecting the weigh bridges at the customer s sites, some proceedings were also initiated against them by the jurisdictional Central Excise authorities having jurisdiction over the customer s premises. The said proceedings travelled up to Tribunal by way of filing appeals by the Revenue, inasmuch as Commissioner (Appeals) orders were in favour of the assessee. The Tribunal vide order No. A/57-58/WZB/04/C-II dated 01.04.2004, took note of the earlier decision of the Tribunal in the same assessee s case as reported in - 2001 (134) ELT 717 (Tri.-Del.) as also another order of the Tribunal being Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case the duty is in respect of the weigh bridges being cleared from the appellant s factory. 9. At this stage, ld. Advocate also brings to our notice another decision of the Commissioner (Appeals) passed in their own case being order in Appeal No. 196-197 dated 18.04.2011. In the said order, the demand stands raised in respect of weigh bridges cleared from the appellant s factory. The Commissioner (Appeals) passed a detailed order after taking into consideration the fact that in the instant cases the order of the appellants was in respect of pit and pitless weigh bridges which are different from the normal weigh bridges. He has also taken into consideration the Hon ble Supreme Court s decision in the case of Narne Tulaman Manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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