2007 (9) TMI 201

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..... rk does not bring into existence new goods. The appellants had manufactured/fabricated Pollution Control Equipments and Parts thereof falling under several Chapter headings. On this aspect, they do not contest the case. The contention raised is pertaining to the non-excisability of the item grinding room/enclosures, which is brought into existence with civil work. The Order-in- Original relies on M/s. Sirpur Paper Mills v. CCE - 1998 (97) E.L.T. 3 (S.C.) to hold that mere fixing of something to the ground for better or beneficial enjoyment would not make it an immovable property.     2.     The learned Counsel relies on Silical Metallurgic Ltd. v. CCE, Cochjn -1999 (106) E.L.T. 439 (Tribunal) and the Apex .....

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..... 3 (S.C.) wherein it has been held that mandatory penalty does not mean that only the maximum should be imposed. The adjudicating authority has got discretion to levy lesser amount.    3.      The prayer is opposed by the learned JDR. He submits that the grinding room is nothing but a partition which can be removed and saved for re erection elsewhere. it is a movable property and the original authority has correctly applied the ratio of Sirpur Paper Mills case (cited supra).     3.1       With regard to the imposition of penalty under Section 11AC, he submits that the Bombay and Punjab & Haryana High Courts have taken a view that mandatory penalty should be equ .....

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..... l inside. This contaminated air is exhaust to maintain a clean and comfortable environment inside the room/enclosure. It is stated that this system has a capacity of 20000 CMH. It is further stated that this system is incorporated with exhaust fan of their model AMRL-60. The exhaust fan draws the contaminated air within the room/enclosure and is dispersed to the atmosphere through a set of Gl Ducting. They contend that it becomes an immovable property, as it cannot be removed and if it is removed, it becomes a waste. This aspect of the write-up and the affidavit in support of it has not been controverted by the original authority. The original authority has merely applied the principles of Sirpur Paper Mills decision wherein the aspect pert .....

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