Excise duty appeal denied for steel tank firmly attached to earth.

The appeal by the Revenue regarding the levy of excise duty on a steel tank fabricated for molasses storage was rejected. The tank, firmly attached to the earth, was deemed not liable for excise duty as it could not be sold as a whole without dismantling. The Tribunal emphasized that goods subject to excise duty must be marketable without disassembly, leading to the rejection of the Revenue's appeal due to insufficient evidence of the tank's marketability.

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Issues involved: Whether the steel tank fabricated for storage of molasses is leviable to excise duty.

Summary:
The appeal was preferred by the Revenue regarding the levy of excise duty on a steel tank fabricated for the storage of molasses by M/s. Bhagwanpura Sugar Mills. The Respondents did not appear during the hearing, and after considering the records and hearing the learned D.R., it was observed that the tank in question had been firmly attached to the earth. The Deputy Commissioner had vacated the demand of duty based on previous judgments, and the Commissioner (Appeals) also rejected the Department's appeal. The Tribunal found that for a product to be considered goods, it should be something that can be bought and sold in the market. As the steel tank in question would need to be dismantled to be removed and cannot be sold as a whole, it was held that the tank is not liable to excise duty. The appeal filed by the Revenue was rejected based on the lack of evidence showing the tank's marketability.

This judgment highlights the importance of marketability in determining the liability of excise duty on goods, emphasizing that goods should be in a position to be taken to the market and sold without the need for dismantling.

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