2005 (8) TMI 196

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..... Rs. 36,24,598/- under Section 11A of the Central Excise Act, 1944. Further he imposed equal penalty under Section 11AC and demanded interest under Section 11AB of the Act. A penalty of Rs. 25,000/- imposed on M/s. Visakhapatnam Port Trust. The appellants have strongly challenged the findings of the Commissioner. 2.Shri G. Shivadass, learned Advocate appeared on behalf of the appellants and Shri Ganesh Havanur, learned SDR appeared on behalf of the Revenue. 3.The learned Advocate made the following submissions :- (i) The liability to Excise duty under Section 3 of the Central Excise Act should arise only if the activity carried out resulted in the manufacture of excisable goods. They should movable and capable of being brought .....

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..... C Ltd. v CCE [2002 (141) E.L.T. 497] (h) CCE, Mumbai v. Josts Engg. Co. Ltd. [2002 (146) E.L.T. 29] (i) Fenner India Ltd. v. CCE, Nagpur [2001 (129) E.L.T. 644] (j) Virdi Brothers v CCE, Indore [2001 (132) E.L.T. 86] (k) Bharat Gears Ltd. v. CCE, Mumbai-VI [2001 (132) E.L.T. 294] (l) Bellis India Ltd, v. CCE, Chennai [2001 (132) E.L.T. 364] (m) CCE, Chandigarh v. Vardhman Spinning Mills [2001 (132) E.L.T. 663] (n) Wintech Taparia Ltd. v. CCE, Indore [2001 (132) E.L.T. 698] (o) ACC Ltd. v. CCE [2001 (133) E.L.T. 375] (p) Cethar Vessels Ltd. CCE [2002 (143) E.L.T. 336] (q) Asea Brown Boveri Ltd. v. CCE, Visakhapatnam [2002 (143) E.L.T. 87] (r) .....

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..... -heading 8428.90, the benefit of Notification No. 67/95-C.E., dated 16-3-1995 would be available to the appellants. Reliance is placed on the following decisions :- (a) Triveni Engineering Indus. Ltd. v. CCE, Allahabad [2001 (136) E.L.T. 617 which has been affirmed by the Apex Court [2002 (139) E.L.T. A310 (S.C.)] (b) Thermax Surface Coating Ltd. v. CCE, Chandigarh [2002 (145) E.L.T. 356] (c) Thermax Surface Coatings Ltd. v. CCE, Chennai-III [2002 (148) E.L.T. 783] (d) Elcon Clipsal India Ltd. v. CCE, Ahmedabad-I [2002 (146) E.L.T. 360] (e) Asea Brown Boveri Ltd. v. CCE, Patna [2003 (154) E.L.T. 493] (f) CCE, Chennai v. Visveswaraya Iron Steel Ltd. [Final Order No. 692/2005, dated 3- .....

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