2001 (7) TMI 258

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....ber (T)]. - M/s. Wintech Taparia Ltd. (Appellant No. 1) manufacture equipment and machinery for food processing falling under Chapter 84 of the Central Excise Tariff Act, 1985. They had manufactured cold storage and refrigeration plants at the premises of M/s. Gambhir Cold Storage Ltd., Indore (Appellant No. 2) and M/s. Shivshanker Patel Markfed Cold Storage, Indore (Appellant No. 3). 2. Al....

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....nt No. 1 had manufactured refrigeration plants classifiable under Heading No. 8418.10 in the premises of appellants No. 2 and 3 and accordingly the appellant No. 1 is called upon to show cause why the central excise duty amounting to Rs. 21,57,840/- should not be recovered from them under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section 11A(1) of Central Excise Act, 1944 an....

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....geration plants installed at the premises of appellants No. 2 and 3 are ordered to be confiscated under Rule 173Q, but, however, they are given an option to get them redeemed on payment of fines of Rs. 2 lakhs and Rs. 4 lakhs respectively. The Commissioner also imposed penalty of Rs. 1 lakh each on the appellants No. 2 and 3 under Rule 209A. 4. All the three noticee parties are in appeal ag....

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.... are identical in all fours with those of the cited decisions of the above Tribunal. In this decision, relying on an earlier decision of CEGAT in the case of M/s. Elecon Engineering Co. Ltd. v. CCE, Chandigarh reported in 1999 (107) E.L.T. 337 (T) and the judgment of the Hon'ble Supreme Court in the case of M/s. Triveni Engineering & Indus. Ltd. v. CCE reported in 2000 (120) E.L.T. 273 (S.C.) it i....