2006 (6) TMI 291

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....ri Ajay Saxena, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President (for the Bench)]. -  This appeal is directed against the order dated 29-2-2001 of the Commissioner (Appeals) to the extent that it upholds the order-in-original. 2. The appellant has filed a note requesting for deciding the matter on merits by considering the grounds raised in the memorandum....

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.... the Central Excise records, and the appellant has suppressed the material facts, justifying invocation of the extended period.  It was held that the plant was erected on 1-8-1995, and therefore, the   show cause notice issued on 10-7-2000 was within the stipulated period of five years under Section 11A of the Act. The Commissioner (Appeals), referring to the Trade Notice No. 23/199....

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....view to obtain its operational efficiency and safety. The was paid on it. 5. According to the appellant, the charge of suppression could not be invoked as the goods under dispute were not manufactured but purchased. This submission is erroneous, because various parts of the treatment plant were purchased and assembled by the appellant and the marketable commodity, namely, water treatment p....

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....table commodity. It could not only be fixed on a foundation, but could also be removed by retaining its character as a water treatment plant. When a marketable commodity such as water treatment plant comes into existence by assembling various components that go into its making, "excisable goods" come into existence and the mere fact that such goods are subsequently fixed on a foundation that will ....