2011 (10) TMI 574

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..... Member (T) Shri Cyrus Bharucha with Ms. Shilpa Joshi, Advocates, for the Appellant. Shri V.K. Singh, Addl. Commr., for the Respondent. ORDER Heard both sides. The applicants have filed the applications for early hearing of their stay applications on the ground that the Revenue is pressing hard to recover the amount. Today stay applications are also listed for hearing. Therefore, the applicati .....

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..... n reduced. 3. The Revenue after relying upon the decision of the Hon'ble Supreme Court in the case of CCE v. Solid & Correct Engineering Works reported in 2010 (252) E.L.T. 481 (S.C.) held that the plants in question cannot be held to be permanently attached to earth and the Hon'ble Supreme Court in respect of Hot Mix Plant which is temporarily affixed to earth held that the same is movable .....

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..... ete. In the present case, there is no evidence that the plants in question can be removed as such without dismantling. In these circumstances, prima facie, we find that the applicants have made out a strong case for waiver of pre-deposit. Therefore, pre-deposit of duty, interest and penalties are waived and recovery thereof stayed during the pendency of the appeals. 5. Stay petitions are all .....

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