on job work basis and imported certain items as such six channel companytroller and key pad etc.
Attention is invited to Section 37B Order No.53/2/98 CX, dated 2.4.98 F.No.154/4/98 CD.4 1998 100 E.L.T.T9 regarding the excisability of plant and machinery assembled at site.
The Commissioner had invoked larger period in terms of Section 11A of the Central Excise Act, 1944 in short the Act .
The relevant portion of the Circular reads as follows Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs, New Delhi Sub Excisability of plant and machinery assembled at site Regarding In exercise of the power companyferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom companysiders it necessary, for the purpose of uniformity in companynection with classification of goods erected and installed at site, to issue the following instructions.
The same was classified in sub heading 8543.90 as other electrical machinery and apparatus having individual functions.
Ltd. v CCE, Meerut 1996 88 E.L.T. 622 SC Sirpur Paper Mills Ltd. v. CCE, Hyderabad 1998 97 E.L.T. 3 SC Silica Metallurgical Ltd. v. CCE, Cochin 1999 106 E.L.T. 439 Tribunal Duncan Industries Ltd. v. CCE, Mumbai 2000 88 ECR 19 SC Triveni Engineering Industries Ltd. v. CCE 2000 120 L.T. 273 SC and CCE, Jaipur v. Man Structurals Ltd. 2001 E.L.T. 401 S.C. As a matter of fact taking into account these decisions Circular No.58/1/2002 CX dated 15th January, 2002 has been issued by the Government of India, Ministry of Finance Department of Revenue , Central Board of Excise Customs, New Delhi.
They get GI wire, springs, battery, solar panel and Voltage Stabilizer etc.
By the said order the Commissioner companyfirmed demands on bringing into existence electric power fencing system by use of solar power.
He companyfirmed the duty demand and also imposed like sum as penalty under Section 11AC of the Act.
According to the Revenue for the purpose of manufacture and clearance of the said item, namely, solar power electric power fencing system, the appellant brings various items which are also duty paid such as insulator, insulation test tool kit, battery charger and also procure various items from outside stores.
Penalty of rupees five lakhs was also levied on the Managing Director.
The Circular indicates that it was intended to clarify the question of excisability of plant and machinery assembled at site.
Challenge before the CESTAT was to the order in original 7/04 dated 14.7.2004 passed by a Commissioner of Central Excise, Bangalore No.3.
Dr. ARIJIT PASAYAT, J. These appeals have been directed against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in short CESTAT .
