{"id":158092,"date":"2007-07-23T00:00:00","date_gmt":"2007-07-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/globe-hi-fabs-p-ltd-vs-the-commissioner-of-customs-and-on-23-july-2007"},"modified":"2015-08-15T13:40:32","modified_gmt":"2015-08-15T08:10:32","slug":"globe-hi-fabs-p-ltd-vs-the-commissioner-of-customs-and-on-23-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/globe-hi-fabs-p-ltd-vs-the-commissioner-of-customs-and-on-23-july-2007","title":{"rendered":"Globe Hi-Fabs (P) Ltd. vs The Commissioner Of Customs And &#8230; on 23 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Globe Hi-Fabs (P) Ltd. vs The Commissioner Of Customs And &#8230; on 23 July, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 (121) ECC 305, 2007 ECR 305 Tri Bangalore<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.L. Peeran, Member (J)<\/p>\n<p>1. Both these appeals of the assessee and the Revenue pertain to the same issue. Hence, they are taken up together for disposal as per law. The issue pertains to dutiability of structures which have arisen out of an activity of fabrication like Columns, Crane Girders, Trusses, Roof Girders, Purlins, Bracings, etc. The issue pertaining to its excisability was lingering in the Tribunal and higher courts. However, the matter was decided against the assessee by a Larger Bench in the case of Mahendra &amp; Mahendra v. CCE . The issue pertaining to merits is now decided against the assessee. However, the counsel for the assessee submits that in so far as the demands are concerned, they are barred by time, as there were several proceedings initiated against them as long back as in 1982 and the OIO was passed by the Deputy Collector of Central Excise, Visakhapatnam in Adjudicating Order No. 24\/85 dated 01.03.1985 holding that these activities does not result in a process of manufacture. Therefore, it is submitted that the Show Cause Notice issued on 17.08.1992 raising demands for the period 01.04.1987 to 19.03.1990 is clearly barred by time.\n<\/p>\n<p>2. The learned Counsel further relies on the Final Order Nos. 214 to 217\/2007 dated 01.02.2007 rendered by this bench in the case of R.S. Avtar Singh and Ors. v. CCE wherein on merits, the issue has been decided against the assessee while the demands have been set aside on time bar. The learned Counsel prays for setting aside the demands on time bar in their appeal and for dismissing the Revenue appeal as the Commissioner has rightly held that the demands are time barred and the revenue does not have a case for confirmation of demands.\n<\/p>\n<p>3. Heard learned JDR.\n<\/p>\n<p>4. We have perused the records and find that the facts submitted by the learned Counsel are correct. Although now the Larger Bench has decided the issue pertaining to excisability against the assessee, but the issue pertaining to confirmation of demands on time bar has to be decided in assessees&#8217; favour. The matter was re-adjudicated before the Tribunal and there were several judgments in assessee&#8217;s favour. In the assessee&#8217;s own case, the proceedings had been initiated earlier and it resulted in OIO No. 24\/85 dated 01.03.1985 by the Deputy Collector, which was in their favour. The department was aware of the activity of the appellant. Therefore, subsequent proceedings raising demands as noted by the above Show Cause Notice for the period in question is clearly barred by time. The assessee&#8217;s appeal is allowed on time bar by setting aside the impugned order. The Revenue&#8217;s appeal is dismissed as the demands cannot be confirmed on account of time bar. Both these appeals are disposed of in the above terms.\n<\/p>\n<p>(Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Globe Hi-Fabs (P) Ltd. vs The Commissioner Of Customs And &#8230; on 23 July, 2007 Equivalent citations: 2007 (121) ECC 305, 2007 ECR 305 Tri Bangalore Bench: S Peeran, J T T.K. ORDER S.L. Peeran, Member (J) 1. Both these appeals of the assessee and the Revenue pertain [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-158092","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Globe Hi-Fabs (P) Ltd. vs The Commissioner Of Customs And ... on 23 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/globe-hi-fabs-p-ltd-vs-the-commissioner-of-customs-and-on-23-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Globe Hi-Fabs (P) Ltd. vs The Commissioner Of Customs And ... on 23 July, 2007 - Free Judgements of Supreme Court &amp; 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