1997 (1) TMI 162

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..... llant has sent a request for adjournment on the ground that he is out of station. This is not a sufficient ground for adjournment and the request is rejected. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant is engaged in the manufacture of crimping and texturising machines and parts thereof. The machines of huge dimensions are first assembled and erected in the premises of th .....

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..... not be demanded. Appellant resisted the notices contending that the machines were assembled and erected in the factory premises and thereby the finished goods had come into existence at the factory premises and they were dismantled only for the purpose of easy transport and, therefore, required re-erection at the site and on re-erection at the site, the machines became part of the immovable proper .....

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