2000 (9) TMI 330

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..... for the Respondent. [Order per : S.S. Kang, Member (J)]. The appellant filed this appeal against the order in original passed by the Commissioner of Central Excise. In the impugned order a duty of Rs. 3,17,890/- is confirmed on the appellant and penalty of Rs. 31,000/- was also imposed. 2. The brief facts of the case are that M/s. Bhopal Sugar Industries placed an order for supply of .....

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..... ble Supreme Court held that as the goods are embedded to earth and not marketable as such these are not excisable goods. He, therefore, prays that the appeal be allowed. 4. Learned SDR appearing on behalf of the Revenue submits that the appellants were not denying the facts that they supplied Cane Juice Clarifier. He submits that as the goods were marketable as such, as per the product literatur .....

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..... juice clarity and optimum density of underflow. CANE JUICE CLARIFIER has been developed after years of research and experience and with due consideration to historical data and performance of all clarifiers used by the Sugar Industry till now. CANE JUICE CLARIFIER consists of four chambers super-imposed over one another and each working as an independent clarifier. Each chamber has its own fee .....

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