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2001 (7) TMI 343

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....Singh, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals) held that mechanised material handling system is permanently embedded to earth. It is, therefore, not movable and hence not liable to any Central Excise duty. 3.&e....