TMI Blog2001 (7) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture equipment and machinery for food processing falling under Chapter 84 of the Central Excise Tariff Act, 1985. They had manufactured cold storage and refrigeration plants at the premises of M/s. Gambhir Cold Storage Ltd., Indore (Appellant No. 2) and M/s. Shivshanker Patel Markfed Cold Storage, Indore (Appellant No. 3). 2. All the above stated parties were issued show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under Heading No. 8418.10 in the premises of appellants No. 2 and 3 and accordingly the appellant No. 1 is called upon to show cause why the central excise duty amounting to Rs. 21,57,840/- should not be recovered from them under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section 11A(1) of Central Excise Act, 1944 and why a penalty should not be imposed on them under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts No. 2 and 3 are ordered to be confiscated under Rule 173Q, but, however, they are given an option to get them redeemed on payment of fines of Rs. 2 lakhs and Rs. 4 lakhs respectively. The Commissioner also imposed penalty of Rs. 1 lakh each on the appellants No. 2 and 3 under Rule 209A. 4. All the three noticee parties are in appeal against the above order of the Commissioner. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the above Tribunal. In this decision, relying on an earlier decision of CEGAT in the case of M/s. Elecon Engineering Co. Ltd. v. CCE, Chandigarh reported in 1999 (107) E.L.T. 337 (T) and the judgment of the Hon'ble Supreme Court in the case of M/s. Triveni Engineering Indus. Ltd. v. CCE reported in 2000 (120) E.L.T. 273 (S.C.) it is held as follows : "9. Various boughtout items wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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