https://www.taxtmi.com/caselaws?id=50563 Site-fabricated steel storage tanks that come into existence piece by piece while attached to the earth were treated as immovable property and not liable to central excise duty under the applicable Board circular and settled Tribunal precedent. The analysis also noted that the impugned order failed to address defence evidence on procurement and supply of steel sheets to the site, weakening the duty demand and associated penalty. On that basis, the duty could not be confirmed and the penalty could not survive, making the order unsustainable. en-us Thu, 26 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 14:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50563 Site-fabricated steel storage tanks that come into existence piece by piece while attached to the earth were treated as immovable property and not liable to central excise duty under the applicable Board circular and settled Tribunal precedent. The analysis also noted that the impugned order failed to address defence evidence on procurement and supply of steel sheets to the site, weakening the duty demand and associated penalty. On that basis, the duty could not be confirmed and the penalty could not survive, making the order unsustainable. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50563