2002 (5) TMI 382 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore ruled in favor of the appellants in the case involving duty demands on 'Steel Fabricated Storage Facilities' for storing petroleum products. The Tribunal held that such storage facilities created by fabrication at the site are not covered by levy under the Central Excise Act, 1944, based on a previous decision. Consequently, no duty demand or penalty can be imposed. The order was set aside, and the appeals were allowed.