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2017 (4) TMI 844 - AT - Central ExciseExcisability - chimney - appellant claim that chimney is not excisable goods and is immovable structure - job-work - IEF have manufactured various parts of Fume Extraction System on job work basis for KTMS and job work challan were raised by IEF - Held that: - IEF has manufactured the goods in their factory premises on job work basis as per the design given by KTMS. From these facts it is apparent that the goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established. Since the manufacture and marketability of the goods is established the excise liability follows - demand upheld. Imposition of penalty on KTMS - Held that: - no specific role of KTMS has been identified in the impugned order. The only ground on which penalty has been issued is KTMS should have been aware that there is excise liability. This is insufficient for imposition of penalty - penalty set aside. Appeal disposed off - decided partly in favor o appellant.
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