1997 (12) TMI 304

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....ri D.S. Negi, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-original dated 11/12-1-1990 passed by Additional Collector confirming the duty demand of Rs. 88,305.44 under Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A of the Central Excises & Salt Act, 1944 and also has imposed a penalty of Rs. 20,000/- under Rule 1....

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....nt was "piece by piece" on the immoveable property and therefore, it did not amount to manufacture and no goods came into existence. He further submits that the appellant had submitted a plan for approval along with the covering letter intimating the department about manufacture of storage tank. He submits that the approval was granted on 6-9-1985 by Supdt. of Central Excise, Shrigonda. He further....

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....8-1989 in respect of the storage steel tank manufactured in the year 1985. The appellants had informed by letter dated 28-8-1985 about the manufacture of the said storage steel tank and also had requested for approval of plants. Such plan had been approved by the Supdt. on 6-9-1985. We also notice from the records that the Inspector had made several visits for stock checking. The steel tank is a v....