1995 (1) TMI 88

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..... oner is company incorporated under the Companies Act, 1956. It has set up a plant at Pithampur wherein it manufactures scooters under brand name "KINETIC HONDA" falling under Chapter 87 of Central Excise Tariff Act, 1985. This activity is being pursued in collaboration with the Japanese Company M/s Honda Motor Company. The petitioner/Company for housing its new industrial Unit gave turnkey contrac .....

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..... have heard both the sides. 4.The counsel for the petitioner has placed reliance on the order dated 8-9-1994 passed by this Court in M.P. No. 779/89 M/s. Bajaj Tempo Ltd. v. Union of India and Ors. wherein similar show cause notice has been quashed. 5.The counsel for the respondents opposed the relief and attempted to support the aforesaid notice impugned in this writ petition. However, he was .....

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..... ticles used in the construction of shed are thus not liable to be categorised as `goods' and are thus not ex facie excisable. 8.In the circumstances, I quash the notice (Annexure A) as being invalid and illegal. The demand is, thus, without jurisdiction and deserves to be incinerated. 9.The petition is thus, allowed in terms indicated above with no order as to costs. The security amount, if an .....

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