2002 (1) TMI 1179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Elecon Engineering Company Ltd. regarding the demand of duty and penalty for assembly of Coal Handling Plant at the appellant's site. The Tribunal held that the Coal Handling Plant is immovable property and not excisable, affirming the decision made by the Supreme Court. Therefore, the penalty imposed on the appellants was set aside and the appeal was allowed.