2002 (3) TMI 402

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....nt. Shri R.D. Negi, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the adjudication order passed by the Commissioner whereby the central excise duty was confirmed on cross country conveyor system and penalty was also imposed. 2. Heard both sides. 3. The contention of the appellants is that cross country conveyor sys....

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....conveyor system is erected at site by using various parts and components and these parts and components are detachable from foundation and after dismantling from the foundation, they are marketable. The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Sirpur Paper Mills Ltd. v. C.C.E. reported in - 1998 (97) E.L.T. 3 (S.C.). 5. Cross country conveyor system is 1....