2003 (7) TMI 536

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..... , for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 32,94,300/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Mumbai. The duty demand has been confirmed as a result of addition of charges for installation/fabrication of storage vessel for petroleum products (hereinafter c .....

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..... , Inspection by TPIA and obtaining CCOE approval. The plea of the applicants is supported by Board s Order No. 58/l/2002-CX, dated 15-1-2002 issued in exercise of powers under Sec. 37B of the Central Excise Act, wherein it has been stated that huge tanks made of metal for storage of petroleum products in oil refineries or installations are not movable and cannot be considered as excisable goods, a .....

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