https://www.taxtmi.com/caselaws?id=111064 The Tribunal ruled in favor of the Respondent, holding that the industrial freezer was not subject to Central Excise Duty. The Tribunal emphasized that the freezer's immovability and non-marketability exempted it from excise duty under the Central Excise Act, 1944. Citing legal precedents and established legal positions, the Tribunal rejected the Revenue's arguments and upheld the lower authority's decision, stating that the industrial freezer's structure, being non-marketable and immovable without substantial damage, did not qualify as excisable goods. en-us Tue, 09 Sep 2003 00:00:00 +0530 Fri, 20 Apr 2012 11:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111064 The Tribunal ruled in favor of the Respondent, holding that the industrial freezer was not subject to Central Excise Duty. The Tribunal emphasized that the freezer's immovability and non-marketability exempted it from excise duty under the Central Excise Act, 1944. Citing legal precedents and established legal positions, the Tribunal rejected the Revenue's arguments and upheld the lower authority's decision, stating that the industrial freezer's structure, being non-marketable and immovable without substantial damage, did not qualify as excisable goods. Case-Laws Central Excise Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111064