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TMI Blog2003 (9) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri Virag Gupta, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are 4 applications for waiver of pre-deposit of Central Excise duty and penalty imposed as under :- DUTY PENALTY (1) M/s. Newton Engg. & Constn. Co. 40,68,117/- 40,68,117/- (2) Shri N. Gopinath, M.D. 1,00,000/- (3) M/s. Toyo Engg. India Ltd. 1,00,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricated and laid in trenches are not goods for the purpose of levying Central Excise duty as the same are not movable and cannot be brought into the market for sale or purchase. He relied upon the Circular No. 58/1/2002-CX., dated 13-1-2002 issued under Section 37B of the Central Excise Act according to which pipes are embedded into earth are not movable, not chargeable to Excise duty; that relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /95-C.E. which exempts capital goods as defined in Rule 57Q of Central Excise Rules, manufactured in a factory and used within the factory of production; that pipes fabricated by them are capital goods and are used within the factory of production; that the Commissioner is silent about availability of Notification No. 67/95 in the impugned order. 3. Opposing the prayer Shri V. Gupta, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 67/95-C.E., dated 16-3-95 will be available to the pipes, if they are considered as excisable goods. Accordingly, the applicants have made out a strong prima facie case in their favour. We, therefore, set aside the recovery of the duty and penalties on all the applicants during the pendency of the appeals, which are posted for regular hearing on 28th October, 2003. X X X X Extracts X X X X X X X X Extracts X X X X
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