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2009 (4) TMI 258 - AT - Central ExciseExcisability of Signages which are erected at various petrol bunks of IOC - We find that in the instant case the complete signage is movable and is installed by fixing it on a concrete foundation. These can be detached and shifted to another location without damaging them - Undisputedly signages are capable of being assembled at the premises of the appellants and then transferred to the site of its erection after dismantling the same. The signages do not emerge as an immovable property on assembly or erection. They have base plates of steel with provision to fit them on bolts of the concrete foundation. The signage is fixed to earth. Signage is complete before fixing on the concrete plateform. - we hold that the signages are excisable goods. - As regards the claim of limitation we find that the appellants have undertaken manufacture, supply and erection of signages involving huge value under a contract with IOC without intimating the activity to the Department. No acceptable reason has been advanced by the appellants to support the claim that they had not wilfully suppressed the fact of the impugned activity from the Department. We, therefore, hold that the demand of duty on the signages has been validly made invoking larger period. Penalty imposed in accordance with the provisions of Section 11AC is upheld. – penalty however under Rule 173Q of erstwhile CER,1944, is uncalled for.
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