1998 (6) TMI 315

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....espondents. [Order per : Gowri Shankar, Member (T)]. - These two applications are for waiver of deposit of duty totalling Rs. 73.98 lakhs and penalty of Rs. 10 lakhs. The duty has been demanded on the finding of the Commissioner that the industrial furnaces manufactured by the applicant are not immovable property and are liable to excisable duty applicable to Tariff Heading 84.17. 2. Afte....

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....decision in Sirpur Paper Mills v. C.C.E. - 1998 (97) E.L.T. 3 (S.C.) = 1998 (1) SCC 400. That decision was essentially on the facts of that case. The Commissioner's order does now show how it is applicable to the facts of this case particularly in view of the specific stand taken by the applicant that the furnaces could not be removed without being destroyed in the process. 4. On limitation ....