1999 (9) TMI 171

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....ne each at IIT crossing, Chirag Delhi and Loni Road - Wazirabad. In terms of the agreement, DTTDC provided casting yard at Bhatti Mines on land provided by Delhi Administration for casting of beams and girders used in the construction of the flyover. The Department issued a show cause notice on 19-7-1993 proposing levy of duty on beams and girders under CET sub-heading 6807.00 and proposing imposition of penalty on both the appellants. The Commissioner of Central Excise confirmed a duty demand of Rs. 55,49,852/- on concrete beams/girder sections manufactured by UPSBC during the period from 24-7-1991 to 4-6-1993 and imposed a penalty of Rs. 10 lakhs on them, and a penalty of Rs. 2 lakhs on DTTDC. Hence these appeals. 2. We have heard....

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.... of the Table annexed to the Notification and that the proviso to Section 11A is attracted since they deliberately did not take out a licence/applied for registration for the goods even when they knew that the goods were excisable and further they did not substantiate their plea of bona fide belief that the goods in dispute were not liable to duty. 4. We have carefully considered the rival submissions. Our findings are given below: 1. Excisability of cast beam/girders We find that the plea that the goods in dispute were; semi finished and not complete goods was not raised before the adjudicating authority. On the other hand, they had pleaded that the beams/girder sections cannot be sold in the market as goods, that they h....

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....ater drains in another sector. The Tribunal noted the definition of the word "site" in the contract entered into by Pratibha Industries with CIDCO that the "site shall mean the land or other places on, under, in or through which the work is to be executed under the contract including any other lands or pieces which may be allotted by the Corporation and used for the purpose of contract" and accepted the assessees' submission that the word site covered the entire area of development by CIDCO, and extended the benefit of Notification 59/90. In the present case, we find that the casting yard at Bhatti Mines was provided by DTTDC to UPSBC in terms of the agreement between the two. Therefore, the ratio of Pratibha Industries order would squarely....