2001 (9) TMI 134

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..... he steel tank fabricated for storage of molasses by M/s. Bhagwanpura Sugar Mills is leviable to excise duty. 2. When the matter was called, no one was present on behalf of the Respondents. We observe that in the past also whenever the matter was posted for hearing/mention, no one was present on behalf of the Respondents. We, thus, take up the appeal for disposal after hearing Shri M.P. Singh, le .....

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..... that the ratio of the decision in the case of Sirpur Paper Mills v. CCE, 1998 (97) E.L.T. 3 (S.C.), relied upon by the Department, is not applicable inasmuch as the paper making machine manufactured at site was attached to earth for its better functioning and to secure maximum operational efficiency and even after detaching from the ground the machine remained the machine. He further gave his find .....

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