https://www.taxtmi.com/caselaws?id=100208 In considering waiver of pre-deposit and stay of recovery for duty and penalty on alleged manufacture of a turbo alternator, the tribunal held that reliance on another case about removability did not by itself show that the goods were movable as such. The cited material only indicated dismantling and transport of components, and the test of movability had to be applied on the facts of each case. On that basis, the applicant was found to have a strong prima facie case, and deposit of the duty demand and penalty was waived while recovery was stayed. en-us Wed, 25 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100208 In considering waiver of pre-deposit and stay of recovery for duty and penalty on alleged manufacture of a turbo alternator, the tribunal held that reliance on another case about removability did not by itself show that the goods were movable as such. The cited material only indicated dismantling and transport of components, and the test of movability had to be applied on the facts of each case. On that basis, the applicant was found to have a strong prima facie case, and deposit of the duty demand and penalty was waived while recovery was stayed. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100208