2009 (10) TMI 442

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....anna, JDR, for the Appellant. Shri Kapil Vaish, C.A., for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - The appellant challenges the order dated 23-11-2004 passed by the Commissioner (Appeals) Meerut whereby the appeal filed by the respondent against the order of the Adjudicating Authority was allowed and the proceedings against the respondents for recovery o....

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....th and it was not moveable product and could not be bought and sold in the market and therefore not an excisable product. 2. The learned DR drawing our attention to the decision in the matter of CCE, Jaipur v. Man Structural Ltd. reported in 2001 (130) E.L.T. 401 (S.C.) and Sirpur Paper Mills Ltd. v. CCE, Hyderabad reported in 1998 (97) E.L.T. 3 (S.C.) submitted that the Commissioner (Appeals) ....

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....rocess of welding of the steel plates to the angels embedded in the RCC foundation would be a moveable and marketable product which can be subjected to duty, and held thus :- "From the perusal of the records it is clear that the storage tank in question has been raised by welding upon RCC foundation. Such tanks are immovable properly. Further, the tank cannot be moved as such and brought to the....

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....d erected by the manufacturer at its factory site was immovable property as something attached to earth like a building or a tree and the Tribunal had pointed out that it was for the operational efficiency of the machine that it was attached to earth. In that context, it was observed that if the manufacturer wanted to sell the paper making machine, it could always remove it from its base and sell ....