2015 (1) TMI 586

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.....1993 alleging that they have manufactured two diesel generating sets and are required to pay duty on the same. Accordingly, notice proposed confirmation of demand of duty to the tune of Rs. 76 Lakhs approximately along with imposition of penalty. The notice culminated into an order passed by the Commissioner confirming the demand and imposing penalty of Rs. 15 Lakhs. Hence, the present appeal. 3. After hearing both the sides and after going through the impugned orders, we find that D.G. sets fabricated by the appellants weigh approximately 65 tonnes each and are capable of generation of 6 MW of power. The appellants have procured various parts of the D.G. Sets from other manufacturers on payment of whatever duty is required to be paid on ....

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....bove finding relied upon the Supreme Court's decision in the case of Triveni Engg. & Industries Ltd. Vs. Commissioner of Central Excise - 2000 (120) ELT 273 (SC). The said decision of the Tribunal was appealed against by the Revenue before the Supreme Court and their appeal was dismissed as reported in 2001 (141) ELT A-187 (SC). 6. On the other hand, the ld. DR has relied upon the Hon'ble Supreme Court's decision in the case of Sirpur Paper Mills Ltd. Vs. CCE, Hyderabad - 1998 (97) ELT 3 (SC) to support his contention that mere fixing of the machines for wobble free functioning will not turn the same as being attached to earth so as to be treated as immovable goods. He also relied upon the Tribunal's decision in the case of Cheran Spinners....

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.... the members held against the assessee on merits and there was difference only on the point of limitation. The said difference of opinion on limitation issue was referred to the then President as third Member. The President of the Tribunal, vide his order passed on the difference of opinion, took note of the subsequent development in the case of Triveni Engg. (supra) and held that even the issue stands decided on merits by the Supreme Court's decision in the case of Triveni Engg. (supra). As such, the merits were also held in favour of the assessee. 8. As such, it can be rightly concluded that the issue on merits is decided in favour of the assessee by various decisions as discussed above. 9. We have also seen the photographs produced bef....