2004 (3) TMI 638

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..... per : Jeet Ram Kait, Member (T) (Oral)]. The appeal is directed against Order-in-Original No. 25/99, dated 30-9-1999, by which the ld. Commissioner has confirmed the demand of Rs. 39,59,525/- under Section 11A of the Central Excise Act, 1944 on M/s. Syndicate Engg. Co. (P) Ltd. and has also imposed a penalty of Rs. 5 lakhs on the appellant under Rule 173Q of the Rules ibid. 2. Appearing on .....

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..... a Devi, submits that Revenue is not demanding duty on the pipelines, that is to say the plant in which the pipes are used but they are asking duty on the pipes, which are manufactured in the factory and, therefore, taken to the site without payment of duty. Countering the arguments of the ld. Advocate, she submitted that this Board s Circular is applicable to only those cases where the pipes are b .....

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