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TMI Blog2002 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufactured overhead conveyors falling under Heading 84.28 of Chapter 84 of the Central Excise Tariff Act, 1985 with different parts purchased and made from and by different parties as mentioned earlier and is utilising the same in their factory in contravention of different provisions of Central Excise Rules and Act, 1944. They have done so without payment of proper Central Excise duty as leviable on the said overhead conveyors. I, therefore, order under Section 11A of the Central Excise Act, 1944 read with Rule 9(2) of the Central Excise Rules, 1944 that M/s. Dalsinghpara Tea Estate should pay Central Excise duty amounting to Rs. 1,27,255.54. I also impose a penalty of Rs. 20,000/- only upon the said assessee under Rule 173Q of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are a number of Tribunal s decisions on the issue holding that the installation of conveyor system made out of duty paid parts is not goods for purpose of levy of Central Excise duty as they became immovable property. Supporting this contention, he cited and relied upon the decision of this Tribunal in the case of Fenner (India) Ltd. v. Commissioner of Central Excise, Nagpur reported in 2001 (129) E.L.T. 644 (Tri.-Mum.). He also cited and relied upon the decision of this Tribunal in the case of Ludhiana Bottling v. Collector of Central Excise, Chandigarh reported in 1997 (93) E.L.T. 776 (Tribunal). He also refers to the Hon ble Supreme Court s decision in the case of Triveni Engineering Industries Ltd. v. Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated and erected two conveyor systems in its factory for transmission of crates of bottles of aerated water and the Revenue assessed the same to duty under Heading 84.28 of CET Act, 1985. From the reply given to Collector by the appellant, the process of erection of the conveyor system which has not been disputed by the Revenue shows that first the driven unit and the driver units are routed to the earth at the requisite place and the stands are embedded to earth with equal distance in between them. Subsequently, the system is erected on these stands and the driven units. We have also looked into the photos of the system and the process of erection of the system as explained by the ld. Advocate. Respectfully following the decision of the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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