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TMI Blog1995 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bharati Chavan, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Though, this day, only stay petitions were listed for hearing, since the matter calls for a remand on the duty demand, we are taking up the appeals themselves for disposal. 2. The appeal is against the Order-in-Original No. 3/Collr/95, dated 28-2-1995. 3. The appellants are alleged to have ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons by the Institute at Kadakavasla and they are not goods ordinarily brought and sold in the market and hence they cannot be construed to be excisable, attracting levy. (ii) The demand is also time-barred because construction of breakwater was done in the open and frequent despatches of cement from the factory on payment of duty were effected with the excise knowledge, since the cement fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we find that in this case there is no dispute that tetrapods are manufactured at the site and lifted by cranes and placed on the breakwater. They are therefore movable goods and they cannot be construed to be immovable property. It is a matter of common knowledge that tetrapods are ordered for placing on the seashore or jetty and in some cases made at the site. Hence we hold them to be goods ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harati Chavan, the ld. JDR contends that credit cannot be given, because no formalities with regard to the availment of Modvat credit have been followed and even the duty paid document for cement and records showing utilisation of cement for manufacture of Tetrapods have not been produced before the Collector. 6. We are to hold that when there are documents to show that duty paid cement has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jetty was done in the open, no mala fid es could be attributed. Hence we set aside the penalty on both the appellants. Considering the nature of the goods involved, which are huge tetrapods deposited on the break water, we remit the redemption fine, even if they are held liable to confiscation, otherwise. 8. Appeal is disposed of in the above terms, Hence stay petitions may be treated as di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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