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TMI Blog2002 (1) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : V.K. Agrawal, Member (T)]. - Shri J.P. Kaushik, learned Advocate, submitted that the Commissioner under the impugned order has confirmed the demand of duty against M/s. Elecon Engineering Company Ltd. besides imposing penalty for assembly of Coal Handling Plant at the appellants' site; that the Commissioner had also imposed a penalty of Rs. 1 lakh on the appellant; that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had placed an order on Elecon Engg. Co. Ltd. for the supply of Coal Handling Plant which was held to be excisable by the adjudicating authority. In the case of Elecon Engg. Co. Ltd. v. CCE, Chandigarh, 2002 (139) E.L.T. 239 (T) = 2001 (46) RLT 279 the Tribunal has observed as under :- "We observe that in Elecon Engg. Co. Ltd. v. CCE, Chandigarh, the demand of duty from Elecon Engg. Co. was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectares of land. It is not a case of machinery and plant being fixed to earth merely for vibration free functioning. They are immovable property." This decision has been affirmed by the Supreme Court as the Civil Appeal No. D19205/1999 filed by the Revenue has been dismissed by the Apex Court on 19-4-2001. Following the ratio of the said decisions, we set aside the impugned order and allow both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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