2008 (7) TMI 342

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..... also complete OFS/WS. Nothing new had come into existence so as to bring the activities of the assessee within the parameters specified in Section 2(f)
Badar Durrez Ahmed and Rajiv Shakdher, JJ. S/Shri Mukesh Anand with Shailesh Tiwari, for the Appellant. Shri M.P. Devnath, for the Respondent. [Judgment per : Badar Durrez Ahmed, J (Oral)]. - This is an appeal filed on behalf of the revenue under Section 35G of the Central Excise Act, 1944 against the order passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as the Tribunal) dated 8-12-2005 [2006 (195) E.L.T. 211 (Tribunal)]. The issue sought to be raised in the present appeal relates to the question as to whether the assessee is manufacturing offic .....

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..... nt Commissioner by his order dated 18-9-97 in the case of Kemp & Co. categorically held; "It leaves no doubt in my mind that the goods produced by the Noticee are furniture systems which are cleared from the factory in the form of parts." 4. The Tribunal also noted that the said order of the Assistant Commissioner was accepted by Kemp & Co. who started clearing the goods as other furniture and discharged the duty liability under sub-heading 9403.00 and also paid the differential duty of Rs. 75.5 lacs for past clearances commencing from 1-8-96. 5. The Tribunal considered the question as to whether the assessee was required to pay duty on the activity of assembling and installing furniture at its customers' premises out of the components o .....

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..... the same at site." 7. It is apparent from the aforesaid discussion and that the conclusion arrived at by the Tribunal was that Kemp & Co. had cleared complete OFS/WS and not parts thereof, though they were cleared in a knocked down condition for the purposes of facilitating transportation. The position, therefore, is that Kemp & Co. manufactured and cleared complete OFS/WS. According to the revenue, the assessee also manufactures OFS/WS. It is clear that the same product as known to the trade cannot be manufactured twice over. Consequently, nothing new has come into existence so as to bring the activities of the assessee within the parameters specified in Section 2(f) of the said Act. What the assessee received was complete OFS/WS and wha .....

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