SUVIDHA ENGINEERS (INDIA) LTD. Vs. CCE

JUDGEMENT

(1.) The assessee is the appellant. Complaint from the assessee is that the Commissioner while passing the impugned order had not followed the directions given by this Tribunal in Final Order No. 401 -402/02 -B dt. 27.8.02 remanding the assessee's appeal for fresh consideration.

(2.) Going through the order of this Tribunal dt. 27.8.02, we find that the following directions were given to the Commissioner :

(3.) We find that the appellant is fully justified in its grievance that the Commissioner has not proceeded on the basis of the directions contained in heir order of remand. The appellants are independent contractors engaged in installation and commissioning of hearing, ventilation and air conditioning systems. They carried out the work of ducting/air -conditioning work for Hotel 'Sunair'. They were served with a SCN requiring them to pay Central Excise duty amounting to Rs. 44,79,583/ -. There was a proposal for imposition of penalty also. The assessee contended that the work of ducting/air -conditioning carried out by them at site will not attract excise duty. They placed reliance on the decision of the Hon'ble Supreme court in the case of CCE,Nagpur Vs. Wainganga Sahkari S. Karkhana Ltd. Reported in 2002 (50) RLT 125. As mentioned earlier while remanding the matter, the Tribunal directed the Commissioner to consider the assessee case in the light of the decision of the Supreme Court in the case of CCE, Jaipur Vs.Man Structurals Ltd. reported in 2001 (130) ELT 401.