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2019 (2) TMI 1486 - AT - Central ExciseExcisability/movability - DG sets - immovable property or not - demand of short paid duty alongwith interest and penalty - Held that:- The duty has been demanded on the clearance of goods from the premises of the appellants and not on the act of erection of the D G Set in their premises. It is thus evident that demand of duty is not in respect of D G Set erected at the site, which becomes immovable property - Since no duty has been demanded on the D G Set which was immovable property the decision relied upon by the Appellants are not applicable in the present case. In the present case appellants have themselves effected the clearance of the said goods as is evident from the invoice No 137 dated 1.03.2000, “Items of 6 MW DG Set” and not the DG Set as such. They have also shown the value of goods cleared as ₹ 5,30,00,000/-. And the classification of the goods as per the appellants themselves is under heading 8502 of the First Schedule to Central Excise Tariff Act, 1985. When the appellants have themselves declared the goods as classifiable under Heading No. 8502, and excisable as they have paid certain excise duty on the same, they should not have any grievance with the order of Commissioner up-holding everything as declared in their invoice and clearance documents. Demand of interest made under Section 11A - Held that:- Since the differential duty in the present case became payable on determination made by Commissioner under Section 11A (2) the demand of interest is justified. Time limitation - Held that:- In this case the demand for payment of differential duty has been made within period of one year from the date of filing the returns i.e. 06.04.2000 for the clearance made vide invoice dated 1.3.2000 - the demand is not barred by limitation. Appeal dismissed - decided against appellant.
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