https://www.taxtmi.com/caselaws?id=102156 Steel fabricated storage tanks erected piece by piece at the site for storing petroleum products were treated as immovable property, not excisable goods. Following the Board's circular and prior Tribunal guidance on similar site-fabricated storage facilities, the classification under Chapter 83 could not sustain central excise duty because the installations were not liable to levy in the first place. As no duty was payable, the associated penalty also could not survive. The duty demand and penalty were therefore set aside, and the appeals were allowed. en-us Thu, 30 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102156 Steel fabricated storage tanks erected piece by piece at the site for storing petroleum products were treated as immovable property, not excisable goods. Following the Board's circular and prior Tribunal guidance on similar site-fabricated storage facilities, the classification under Chapter 83 could not sustain central excise duty because the installations were not liable to levy in the first place. As no duty was payable, the associated penalty also could not survive. The duty demand and penalty were therefore set aside, and the appeals were allowed. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102156