TMI Blog2015 (6) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to fulfill contractual obligation and such racks became inseparable without causing damage thereto when detachment is contemplated, that rules out appellant's liability under Central Excise Act, 1944. Appellant was not mere supplier of goods. It had concurrent liability of embedding the supplied goods duly to earth to call the same as heavy storage racks. - Not liable to duty of excise - Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not give rise to the storage rack as is exhibited by the photograph submitted to the authority below. Only upon assembly of different components through welding process, the racks are embedded to earth and becomes heavy storage rack. Such racks are not easily detachable. In the event of dismantling, the system shall be damaged. 2. Appellant submits that all the above features involved in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er all along. Therefore, it cannot claim any immunity from liability. The goods as brought for erection were cleared as independent and movable goods for which those are liable to duty upon clearance. Revenue supports the entire adjudication. 4. Heard both sides and perused the records. 5. Bare perusal of the order, particularly paragraph 24 brings out the Board Circular which ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing on record to show that appellant cleared the goods in piecemeal with the intention to cause evasion of duty. The components of racks were welded at site for housing heavy engineering goods therein. It is common sense that a mere standing rack on the earth without being embedded thereto cannot accommodate heavy equipments for the storage in its bins. Such proposition alone calls for holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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