9911796707
TMI Blog1999 (5) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... for disposal as per law. The revenue has also filed appeals on the same issue. 2. The question that arises for consideration in these appeals are as to whether parts of structurals and as to whether fabrication of certain structurals would bring into existance goods which are liable for excisability and dutiability under respective chapters of Central Excise. 3. In the case of M/s. Braithwaite Co. Ltd., the department had issued show cause notice on the basis of the contract entered into by them with M/s Visakhapatnam Steel Project (VSP) for erecting a steel plant. On the basis of the said contract a show cause notice had been issued on 16-1-1985 and the adjudication had been dropped holding that the items which are coming into exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ors. reported in [1999 (107) E.L.T. 337 (T) = 1999 (31) RLT 5 (CEGAT)]. Therefore, learned Senior Advocate submits that these appeals are required to be allowed both on merit as well as time bar. 5. It is also his contention that in the other appeals viz., R.S. Avtar Singh Co., Mining Allied Machinery Corporation, Civcon Construction Pvt. Ltd., APHMEL, Standard Industrial Engineering Co., Welman Industries also raises the same issue pertaining to identical goods. He points out that items like beams, columns, bracings, reveted crane girder, crane rails, chimneys, pipe support bands, welded plates and collusion pipes were all items which had already been examined by the Tribunal. However, few of the items which have not been would al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs this also and, therefore, the appeal is required to be allowed. He also submits that the demands are barred by time as the show cause notice was issued in the Year 1989 for demands pertaining to March, 1984 to September, 1984. He also submits that the appellants also had filed appeals earlier in A. Nos. E/3895/87, E/3640/90 etc., which was disposed of by Final Order No. E/740 to 742/99 in which cases the same issue has been dealt with and the Tribunal by following the judgment of Elecon Engineering Co. held that the items would not become goods and also that the demands are barred by time. He points out that the Tribunal has examined the issues in detail and no further issue is required to be examined in the matter. 8. Learned Consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s views in each of the appeals. 10. On a careful consideration of the submissions, we notice that the Tribunal in the case of Elecon Engineering Co. supra, has examined the aspect pertaining to items which are utilised at the time of construction of building structurals like beams, girders, columns, parts of electricity towers and latis mast. They have also examined the aspect pertaining to those goods which arise during the course of fabrication. They have dealt with the aspect pertaining to coal handling plant. Even though there are certain items which can be considered as goods like H.T. cables, transformers, switch gears, however, the ultimate plant which arise was coal handling plant and the department proceeded to raise demands on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso as to whether the items are goods. On this question also the Collector has not adverted to the enormous evidences produced. Be that as it may, in the case of Braithwaite Co. proceedings had been initiated on the basis of the contract and agreements entered with M/s. VSP as far back in 1985. Proceedings had been dropped by Deputy Collector, Assistant Collector by their respective orders. Therefore, in the light of the department having knowledge of these proceedings and that the department having dropped proceedings also it is far fetched to say that there was intention to evade duty by suppression. The huge plant was being constructed on the spot and this was the basis for the department to proceed to raise the demands. The department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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