2008 (12) TMI 564

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....llant. Shri Anil Kumr, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - Heard both sides on the stay petition. 2. The appellant has units at different places including one each at Hyderabad and Bhopal. The Hyderabad unit, on the basis of orders received from Bhopal unit assessmbled "Automated Storage & Retrieval System (ASRS)" out of sub-assemblies....

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....chase orders, he submits that the sub-assemblies valued Rs. 77.3 lakhs and 165 lakhs has already suffered duty. The Commissioner by his impugned order duty has demanded on entire value including Rs. 33 lakhs towards erection and commissioning charges. He relied on several judgments to support their claim that what was assembled as immovable property is not subjected to Excise duty. Duty suffered o....