ONKAR FURNITURE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant is engaged in the business 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 the lower authorities and submitted that all the items manufactured by them in terms of the contract cannot be held to be excisable. We find that the Commissioner (Appeals) has observed as under: