1998 (7) TMI 454

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....S/Shri J.J. Bhat, Sr. Counsel with Prakash Shah, Advocate, for the Appellant. Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - We are concerned in these appeals, with the duty demanded from Larsen & Toubro, the assessee and penalty imposed on it and on six officials of the company. 2. The duty has been demanded on the ground that the assessee ....

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....curred towards additional facility for manufacturing activity undertaken by the appellant. The Commissioner has cited the appellant's reply to the notice in support. The reply does not bear out this finding. The assessee had explained in the reply that it was required to construct a jetty, survey, weigh bridges etc., in view of the size and weight of the goods to be manufactured and to be transpor....