1999 (5) TMI 303

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.... amount of personal penalty has also been imposed on the applicant by the adjudicating authority. Ld. Advocate prays for a similar treatment plant as he has prays for the aforesaid amount of duty. 2. There is no factory operated by the applicants. They purchase various fabricated items from different persons bring them to the site and erection/installation is done by the customers themselves under the supervision of the applicant. Revenues intends which are asked duty on the said goods under Tariff Heading 84.19 which speaks of machinery plant or laboratory equipment whether or not electrical heating, for the treatment of materials by process involving change of temperature such as heating......; instantaneous or storage water heaters....

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.... issued well beyond the period of 6 months and the Department knew everything of the activity of the applicant. In this connection ld. Advocate Shri V. Sridharan has drawn our attention to the letter dated 6th June, 1989 from the applicant (available at page 288-289 of the appeal papers) wherein an endorsement has been made by the Superintendent on the applicants letter from his file C. No. C.E.-20/Misc. RII/89, dated 7-6-1989. "Returned in original with the remarks that the views contained in this letter are hereby confirmed." In the said letter the applicants had described their activity of supplying the various parts of the effluent treatment plant to its various customers at site confirmation of the views was bought that this treating....