https://www.taxtmi.com/caselaws?id=53611 The Tribunal set aside the Commissioner of Central Excise's order confirming duties and penalties for clearing goods without payment of duty, determining that the items in question were immovable property, not goods. Relying on legal principles and a previous Tribunal judgment, the Tribunal found the duty demand unsustainable, penalties inapplicable, and allowed the appeal with consequential relief. The decision emphasized that imported items, even if erected, did not constitute manufacture if customs duty was paid, aligning with the definition of goods and immovable property under the law. en-us Wed, 01 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53611 The Tribunal set aside the Commissioner of Central Excise's order confirming duties and penalties for clearing goods without payment of duty, determining that the items in question were immovable property, not goods. Relying on legal principles and a previous Tribunal judgment, the Tribunal found the duty demand unsustainable, penalties inapplicable, and allowed the appeal with consequential relief. The decision emphasized that imported items, even if erected, did not constitute manufacture if customs duty was paid, aligning with the definition of goods and immovable property under the law. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53611