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2019 (2) TMI 252 - AT - Central ExciseProcess amounting to manufacture - goods installed at site - test of movability - clearance of aluminium frames from factory at Delhi and manufacture of USGS and AW at the project site - removal of USGS AND AW without payment of duty for installation at the site - whether the process amoung to manufacture and whether UGSG and AW are excisable goods? - Held that:- if the goods installed at site are capable of being sold or shifted as such, after removal from the base, then the goods would be considered to be movable and excisable. In the present appeal, the department has no case that the goods installed/structure erected can be shifted or disassembled without causing damage to the components/parts. Even as per the circular, the goods then would be immovable property and, therefore, not excisable to duty. The learned counsel has rightly pointed out that if the curtain wall/AWs, cladding are pulled down or dismantled, it would result in scrap only. Time Limitation - Held that:- The appellant cannot be saddled with the guilt of suppression of facts with intention to evade payment of duty. There is no evidence to establish such suppression of facts - moreover, the issue was under litigation and is an interpretational one - the demand raised invoking the extended period cannot sustain. Appeal allowed - decided in favor of appellant.
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