Excisability of assembled refrigeration plants treated as immovable property; predeposit waived and recovery stayed on identical facts.

Construction and installation of refrigeration and cold storage plants at customers' premises was treated, on identical facts, as falling outside excisable manufacture because the assembled plant was regarded as immovable property and not a marketable commodity. The Tribunal also held that using bought-out, duty-paid items in such installation did not by itself amount to manufacture. As the departmental representative did not dispute factual identity with the earlier Tribunal ruling, the same ratio was applied and a prima facie case was found. On that basis, waiver of the entire predeposit of duty and penalty was granted and recovery was stayed pending disposal of the appeals.

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Issues: Whether, on the facts found identical to an earlier Tribunal decision, the appellants had made out a prima facie case for waiver of deposit of the duty and penalties and for stay of recovery pending final disposal of the appeals.

Analysis: The Tribunal noted that the dispute arose from the construction and installation of refrigeration plants and cold storage plants assembled at the customers' premises. It relied on its earlier decision on identical facts, where such refrigeration plant was treated as immovable property and therefore not an excisable commodity, and where the use of bought-out duty-paid items in construction did not amount to manufacture of a marketable commodity. Since the departmental representative did not dispute the factual identity with the earlier case, the Tribunal applied that ratio and found that the appellants had established a prima facie case.

Conclusion: Waiver of the entire predeposit of duty and penalty was granted and recovery of the adjudged amounts was stayed till disposal of the appeals.

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