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TMI Blog2017 (5) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant has filed a Miscellaneous Application No.ST/MA(Ors.)-92105/2017-Mum for urging additional grounds in appeals filed by the appellant. 3. The relevant facts that arise for consideration are that the appellants were engaged by their customers for erection, commissioning and installation of wind mills. 4. According to the appellant the entire activity is one of civil work, erection and installation of wind mills supplied and installation of electrical equipments, final testing and commissioning. The purchase orders placed by the customers indicates separate price for all the activities and appellant also raised separate invoices for each of the above refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larsen and Toubro Ltd - 2015-TIOL-187-SC-ST as well as the various clauses of the contracts entered into by them with their clients. 7. Learned Authorised Representative submits that the contracts entered into by the appellant are in the nature of work contract is the new plea raised by the appellant in an application for urging additional grounds of appeal. It is his submission that this plea was not raised before the adjudicating authority and this plea needs to be considered by the adjudicating authority and come to a conclusion based upon the factual matrix after reading the clauses of the contracts etc. Hence he submits that the miscellaneous application for urging the additional grounds be dismissed. 8. He reiterates the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into by them were of works contracts in nature, as issue not urged hence not considered by the adjudicating authority, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. The appellant is at liberty to produce any documents in support of their case. 12. The appeal is disposed off by way of remand to adjudicating authority. 13. Appeal No. ST/393/2010 is consequential appeal which arises as appellant during investigation stage deposited some amount with the authorities; the said amount was claimed as refund which was rejected by the lower authorities. In our view, since we are remanding the matter back to the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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