TMI Blog2005 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal, the appellants are required to pre-deposit duty amount of Rs. 3,06,81,239/- and like sum as penalty and a personal penalty of Rs. 5,00,000/-. The appellant is a Small Scale Industry and are engaged in the manufacture of Solar powered Electric Power Fence System. The items which go into the manufacture of this item are Energizer, Neon Tester, Tool Kit, Battery Charger which are all duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no intention to evade payment of duty in the matter. As they held bona fide belief in the light of the Supreme Court judgment and Board Circulars that such an activity did not bring into existence the goods, therefore, the demands are barred by time. They also contest the levy of penalty. 2. The learned JCDR was requested to call for comments from the Commissioner and file their objections in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e embedded in the earth. All the items, which are used for generating electricity like energizer etc., are already duty paid. The department proceeds to consider the fence as a movable property and have confirmed the demands on the fence. In the light of the Board's Circular and Supreme Court judgments, prima facie, we are of the considered opinion that the barbed fence, which is electrified can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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