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TMI Blog2017 (4) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... rmination of the character of the goods emanated out of the activity so carried out and determine whether any "furniture" were cleared thereat for dutiability. Keeping in view that SCN was issued in the year 1998, it is high time that the authority within three months of last date of hearing, shall pass appropriate order and re-adjudication is expected to be completed by 30.09.2017 to protect interest of justice. Appeal allowed by way of remand. - E/169/2008 - 40584/2017 - Dated:- 3-4-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri N. Viswanathan, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per: D. N. Panda In pursuance of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation before adjudicating authority furnishing details of the material facts and evidence for his scrutiny, in the light of the Apex Court judgement cited above. 3. Revenue, on the other hand, says that ld. adjudicating authority in the readjudication process has made proper exercise at page-62 of the appeal folder. He has brought out what are the items not meant for taxation and what are the items meant for taxation. He categorically reduced the dispute leaving certain items in his order saying that those are not called as furniture in the common parlance in the light of the Apex Court judgement above. 4. Heard both sides and perused the record. 5. When readjudication order is perused, it does not throw light whether the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stage mentioned that items which are called 'furniture' in common parlance should be liable to duty at the factory gate and similarly when that was emanated as such at work site, that shall also be liable to duty. 9. We have no difference to the above proposition if the authority is satisfied that the goods cleared at the factory gate, applying the test prescribed by the apex court, was 'furniture' and in common parlance those are called as furniture , those items shall straight away be dutiable. What are all the activities carried out at the respective site shall also be examined for the purpose of determination of the character of the goods emanated out of the activity so carried out and determine whether any furnit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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