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TMI Blog2008 (4) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... rthikeyan, Member (T) Shri M.K.A.K. Mohiddin, JDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - This appeal of the department is against the order of the Commissioner (Appeals) setting aside a demand of duty of Rs. 19,28,169/- and vacating penalties. The original authority had, in adjudication of a show-cause notice dated 12-10-1999, confirmed demand of the above amount of duty against the assessee for the period November, 1998 to March, 1999 and had imposed penalties on them under Section 11AC of the Central Excise Act and Rules 173Q of the Central Excise Rules, 1944. In the present appeal, the appellant wants the Order-in-Original to be restored. 2. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the noticee for manufacture of the goods. After assembly of aluminium frames, insulated panel tray is used for cleaning prior to fixing the spacer tape and glass to the frames. Thereafter, the aluminium panel along with glass is placed with silicon sealant dispersed by a pump. The glazed panel would remain till its initial skinning is over, after which it is tacked for curing purpose. After necessary curing, the aluminium curtain wall structural glazing system emerges as a distinct product which are placed on trollies and strapped with bolts before they are removed for installation." - The assessee took the stand that the above activity did not amount to 'manufacture' and, therefore, the glazing system was not chargeable to duty of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbled product is not marketable. Learned JDR cited case la in support of the above view expressed by us. In the case of Narne Tulaman Manufacturers Pot. Ltd. v. Collector of Central Excise [1988 (38) E.L.T. 566 (S.C.)], a weighbridge resulting from the activity of assembling three components viz, platform, load cell and indicating system was found to be a new product known to the market and held to be excisable. In that case also, the assembly of the duty-paid parts/components and bought-out parts/components into weighbridge was held to be amounting to "manufacture" under Section 2(f) of the Central Excise Act. In the case of Union of India v. J.G. Glass industries Ltd. [1998 (97) ELT. 5 (S.C.)], it was held that a proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules and Procedures. A copy of the Assistant Commissioner's letter dated 22-3-1999 is available on record. The Assistant Commissioner had also issued a reminder dated 22-4-1999. Against both these letters, the party preferred appeals to the Commissioner (Appeals) and the appellate authority by Order-in-Appeal No. 157 158/1999 dated 10-11-1999 set aside the Assistant Commissioner's "letter orders". The relevant show-cause notice was issued on 12-10-1999 by invoking the extended period of limitation on the alleged ground of suppression of manufacture of glazing system. According to learned counsel, the manufacturing activity was very much within the knowledge of the department in 1998-99 itself and, therefore, the extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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