COMMISSIONER OF CENTRAL EXCISE Vs. MEHTA AND CO

JUDGEMENT

(1.) Delay condoned.

(2.) The present appeal filed by the Appellant - Commissioner of Central Excise, Visakhapatnam arises out of an order dated 28.07.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter referred to as the Tribunal) in appeal No. E/132/2005.

(3.) Two primary issues fall for consideration in this appeal. The first issue is, as to whether or not the demand for payment of duty is barred by limitation, whereas the second issue is whether the items like chairs, beds, tables, desks, etc., affixed to the ground could be said to be Immovable assets and not liable to excise duty. The aforesaid two issues have arisen in the light of the rival submissions made on the basic facts of this appeal which are hereinafter being set out.