2003 (9) TMI 424

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....e Appellant. Shri Virag Gupta, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are 4 applications for waiver of pre-deposit of Central Excise duty and penalty imposed as under :-     DUTY PENALTY (1) M/s. Newton Engg. & Constn. Co. 40,68,117/- 40,68,117/- (2) Shri N. Gopinath, M.D.   1,00,000/- (3) M/s. Toyo Engg. India Ltd.   1,00,00....

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....icated and laid in trenches are not goods for the purpose of levying Central Excise duty as the same are not movable and cannot be brought into the market for sale or purchase. He relied upon the Circular No. 58/1/2002-CX., dated 13-1-2002 issued under Section 37B of the Central Excise Act according to which pipes are embedded into earth are not movable, not chargeable to Excise duty; that relying....

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....95-C.E. which exempts capital goods as defined in Rule 57Q of Central Excise Rules, manufactured in a factory and used within the factory of production; that pipes fabricated by them are capital goods and are used within the factory of production; that the Commissioner is silent about availability of Notification No. 67/95 in the impugned order. 3. Opposing the prayer Shri V. Gupta, learned ....