https://www.taxtmi.com/caselaws?id=101054 A hydraulic lift erected and installed at site was treated as immovable property, so the assembled lift itself was not excisable under Heading 84.28; duty applied only to the factory-made parts and components cleared from the factory under Heading 84.31. Amounts collected from customers in excess of the duty actually payable and not deposited with the Government were recoverable under Section 11D(1). Because the principal duty demand was partly set aside, the penalty under Section 11AC was reduced, and the separate penalties under the Central Excise Rules were set aside. en-us Wed, 16 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101054 A hydraulic lift erected and installed at site was treated as immovable property, so the assembled lift itself was not excisable under Heading 84.28; duty applied only to the factory-made parts and components cleared from the factory under Heading 84.31. Amounts collected from customers in excess of the duty actually payable and not deposited with the Government were recoverable under Section 11D(1). Because the principal duty demand was partly set aside, the penalty under Section 11AC was reduced, and the separate penalties under the Central Excise Rules were set aside. Case-Laws Central Excise Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101054