https://www.taxtmi.com/caselaws?id=52918 Storage tanks fabricated and erected at site, fixed on concrete foundations and permanently embedded in earth, were treated as non-movable and therefore not excisable goods. The Tribunal reasoned that items which cannot be removed except by total dismantling lack the character of movable marketable goods required for central excise duty. It also rejected the distinction drawn between larger and smaller tanks because all were made by the same process and shared the same permanent character. On that basis, the duty demand was held unsustainable and the connected personal penalty on the Managing Director also could not survive. en-us Tue, 18 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 14:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52918 Storage tanks fabricated and erected at site, fixed on concrete foundations and permanently embedded in earth, were treated as non-movable and therefore not excisable goods. The Tribunal reasoned that items which cannot be removed except by total dismantling lack the character of movable marketable goods required for central excise duty. It also rejected the distinction drawn between larger and smaller tanks because all were made by the same process and shared the same permanent character. On that basis, the duty demand was held unsustainable and the connected personal penalty on the Managing Director also could not survive. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52918