Movability of industrial plant under excise law: strong prima facie case found that the refinery was not goods.

A vegetable oil refinery and lecithin plant was treated as raising a strong prima facie case that it lacked the movability required to qualify as goods for Central Excise purposes. On that basis, the plant was considered prima facie not liable to excise as movable goods, and stay was granted as prayed for with the matter listed for early hearing.

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Issues: Whether the vegetable oil refinery and lecithin plant was prima facie exigible to Central Excise duty as goods, or was immovable property not liable to excise.

Outcome: The plant was held to raise a strong prima facie case that it lacked the requisite movability of goods. Stay as prayed for was granted and the matter was directed to be listed for early hearing.

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