2001 (6) TMI 359 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the decision to drop proceedings against the respondent for not obtaining a license under Central Excise Rules for fabricating a conveyer belt system at Srinagar Airport. The Tribunal ruled that the conveyer system became immovable property and could not be transported as a complete system, following a similar precedent. The appeal by the Revenue was dismissed.