2011 (4) TMI 1117

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..... er: B.S.V. Murthy,      Duty of Rs.18,28,829.48 was demanded with interest from the respondents and a penalty of Rs.5 lakhs was imposed on the ground that the respondents had manufactured various goods at their work site at  Vashi, Navi Mumbai and cleared the same for their use at Thane Creek Bridge work site. After considering the submissions made by the respondents, .....

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..... hority considered the submissions made by the respondents claiming certain items as immovable property and hence not liable to duty; certain item as not excisable and certain items as manufactured at site. However, the Commissioner (Appeals) allowed the appeal on the ground that the goods manufactured have to be treated as immovable property and therefore, not liable to duty. He did not consider t .....

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