2005 (12) TMI 425

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per : C.N.B. Nair, Member (T)]. This appeal is directed against an excise duty demand of over Rs. 1.8 crores and imposition of penalty of Rs. 30 lakhs. Duty demand is on Coal Handling Plant erected by the appellant on job contract basis at Ropar for Punjab State Electricity Board. The demand is upon a finding that the said Coal Handling Plant is excisable under 84.28 of the Central Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orrectness of the legal propositions in the orders under challenge and having regard to the facts of these oases the civil appeals are dismissed [reported in 2001 (132) E.L.T. A89 (S.C.)]. The aforesaid judgment was in regard to Coal Handling Plant erected by the same appellant for the Punjab State Electricity Board. Reference is also made to the judgment of the Hon ble Gujarat High Court in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X