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2010 (8) TMI 315 - AT - Central ExciseWaiver of pre-deposit – Excisability – Weighbridges as immovable property - Merely because civil work was required to be arranged by the purchaser in relation to the concrete platform, that itself would not make the product an immovable property nor it could justify the claim of the applicants that the product does not amount to an excisable one – applicants contended that weighbridge would cease to be excisable goods on the ground that it becomes an immovable property once it is attached to the earth - demanded of duty to deposited - interest and penalty waived till the disposal of the appeals
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