2001 (7) TMI 393

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....Kulvinder Singh, Advocate, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. -  The Revenue is in Appeal challenging Order-in-Appeal No. 48/CE/CHD/2000-D, dated 21-1-2000 of the Commissioner of Central Excise (Appeals). The order of the Commissioner related to levy of Central Excise duty on molasses storage tank erected in the premises of M/s. Budhewal Co-operative Sugar Mills....

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....ideration the material on records is liable to be struck down on this ground alone." The Commissioner (Appeals) also relied on the decision of this Tribunal in this case of Elecon Engineering Co. Ltd. & Others v. Collector of Central Excise, Chandigarh [1999 (107) E.L.T. 337 (Tri.)] while passing his order. 2. The present appeal points out that Department has filed appeal in the Supreme....

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....findings of the case that the tank in question was erected at the site where it was installed. He referred in this context to the findings of the Commissioner (Appeals) which has already been noted above in this order. He, further, took us to the expert opinion dated 12-10-1998 of Er. Rajesh Kumar Sethi, Chartered Accountant which had been filed in the proceedings. He pointed out that the expert o....

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....ny other site away from its R.C.C. foundation. The undersigned is of the opinion, that the complete structure of this molasses tank cannot be dismantled and refabricated/rebuilt without causing substantial damage to the steel plates." 5. The ld. Counsel for the assessee submitted that there could be no doubt in the circumstances that the molasses storage tank in question had been raised at....