1984 (2) TMI 329 - AT - Central Excise

Summary

The appeal was against the Order-in-Appeal of Appellate Collector, Central Excise & Customs, New Delhi. The appellant fabricated a storage tank not meant for sale, but for storing and cooling candies. The Assistant Collector imposed a penalty and duty, which was confirmed by the Appellate Collector. The Tribunal found that the storage tank was not an excisable commodity as it was not an assembled unit ordinarily sold, allowing the appeal with consequential relief.