Excise Duty Recovery on Steel Tanks for Oil Companies Deemed Legal; Tanks Considered Movable Property Under Normal Limitation Period.

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Full Text of the Document

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....Recovery of Short paid duty - fabrication of steel tanks for Oil Companies - immovable property or not - The impugned goods are liable to excise duty and the opinion expressed by the learned Member(Technical) is in accordance with law - In view of the majority decision, Central Excise demand is legally sustainable on merits for the normal period of limitation - AT....