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TMI Blog2009 (1) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of interior designing and furnishing. They undertake contracts for the said purpose, which inter alia includes manufacture of various furniture items at site. The impugned demand stands confirmed against the appellant by arriving at a finding that they have manufactured furniture and have cleared the same without payment of duty. 2. It is seen that the appellant took number of pleas before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so note that an identical dispute dealing with identical pleas raised by the assessee was the subject matter of the Tribunal's decision in the case of Interscape v. CCE, Calcutta- I. As such, we are of the view that the legal issues having been settled in the above judgment, the present appeal is required to be re-adjudicated in the light of the same. At this stage, learned Advocate also draws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability by the appellant on the basis of the contracts with the Principals and sub-letting the actual works to other parties at site, but retaining overall control of these activities. Therefore, liability of duty has occurred on a point of law and consequently there existed a reasonable basis for doubt in discharge of duty liability. I, therefore, accept the claim on non existence of malafide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the Revenue. We also note that the above findings of the Commissioner (Appeals), for the purposes of setting aside penalty and interest, do not stand challenged by the Revenue. As such, they had attained finality. The same reasons, which are applicable for non-imposition of penalty, are applicable for non-invocation of the longer period of limitation. As such, we hold that the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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