2001 (7) TMI 801

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.... Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal permitted to be retained. 2. Duty of Rs. 42.55 crores approximately and penalty of Rs. 46.55 crores have been demanded and imposed on the finding of the Commissioner that the applicant manufactured a turbo alternator on which it did not pay the appropriate duty. 3.&ems....

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....nd held that therefore turbo alternator is not marketable, and hence not goods liable to excise duty. 4. When confronted with this judgment the Commissioner says that he has found that another manufacturer, Birla Periclase, removed a turbo alternator from the site of its manufacture. He therefore concludes that it is possible that turbo alternator could be removed as such. Relying on the o....

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....s the test that the Supreme Court applied in Triveni Engineering & Industries v. CCE. The second objection is that if the Commissioner finds that the facts of Birla Periclase, is identical, then the turbo alternator considered by the Supreme Court has to be distinguished with the turbo alternator under consideration or with the Birla Periclase. The Supreme Court in one case found the turbo alterna....