https://www.taxtmi.com/caselaws?id=51307 A site-assembled plant embedded in civil foundations, interconnected by pipes, belts and underground cabling, was treated as immovable and not excisable goods, so duty on that basis was set aside. Products bearing the manufacturers' own brand labels, with the marketing concern's name shown only as a less prominent market identifier, did not attract denial of exemption on brand-name grounds, so the related demands failed. Only a limited admitted short levy survived against two units, with penalties reduced to token amounts, partner penalties remitted, interest confined to the remaining demand, and confiscation of land, building and plant set aside. en-us Mon, 19 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51307 A site-assembled plant embedded in civil foundations, interconnected by pipes, belts and underground cabling, was treated as immovable and not excisable goods, so duty on that basis was set aside. Products bearing the manufacturers' own brand labels, with the marketing concern's name shown only as a less prominent market identifier, did not attract denial of exemption on brand-name grounds, so the related demands failed. Only a limited admitted short levy survived against two units, with penalties reduced to token amounts, partner penalties remitted, interest confined to the remaining demand, and confiscation of land, building and plant set aside. Case-Laws Central Excise Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51307