9911796707
TMI Blog2004 (11) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellants filed this appeal against the Adjudication Order passed by the Commissioner of Central Excise whereby the duty was demanded in respect of the Horton Spheres and Petals. 3. The contention of the appellants is that these are huge storage tanks of 28.6 metres weighing 384.8 MT and thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the amount of duty. The Tribunal at the stay stage set aside the order and remanded the matter to the adjudicating authority for passing a fresh order. In the remand order, the Tribunal had not gone into the issue of excisability and, therefore, we find no merit in the arguments of the Revenue in this regard. 6. The issue of excisability of Horton Sphere is already decided against the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been laid and high steel legs had been embedded to the earth with a shaped configuration on the top of the legs to receive spherical body. The items cleared from the factory of M/s. Indian Sugar at Yamuna Nagar (Haryana) on payment of Central Excise duty, were positioned, installed and erected piece by piece, and by the time Horton Spheres took their shape, they had been welded to the legs configu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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