TMI Blog1999 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants herein as hired contractor undertook manufacture of steel tanks of various types and sizes on behalf of M/s. Gujarat Apar Polymers Ltd. (GAPL). 2. It is submitted by the ld. Advocate in the first instance that the show cause notice was issued to the appellants herein as well as GAPL. Duty liability was imposed jointly on both GAPL and the appellants. Penalty was also impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice (at internal Page 13) and draws attention to the following passage in the said notice : Because of their heavy weight, volume and height, the impugned tanks were fabricated at the site where they were to be used. Solely because they are fabricated piece by piece on the bass plate, placed on the pre-prepared R.C.C. Foundation, they do not become immovable. They are not fixed with the platfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immovable state. They are movable and capable of being bought and sold. He also draws attention to the Circular of the Board No. 17/89, dated 21-4-89 which states that where tank comes into existence by fixing piece by piece while attached to the earth it would be regarded as part of immovable property, not liable to central excise duty. He submits that in view of this position of law, as enunc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is GAPL has already got the matter settled under KVS Scheme by paying the duty element determined in the present case. In view of the appeal of the main manufacturer having been settled, it would not be desirable holding the appellant herein, as guilty of contravening the provisions of Central Excise Law. The appellant herein was, obviously acting on the dictate and behest of the manufacturer and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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