ORDER
K. Sreedharan, J. (President)
1. The appellant challenges the correctness of order-in-original No. 78/Commr/2000 dated 21-11-2000. As per that order, a duty liability of Rs. 59,62,707.17 was imposed on the appellant, on the goods cleared during the period from 31-7-1986 to 31-5-1991. The goods stated to have been cleared are storage tanks constructed for Damodar Valley Corporation and CW pipes for circulating water in the plant.
2. Learned counsel representing the appellant submitted that the tanks constructed were huge storage tanks, which, under no circumstance, can be called as movable items. In support of this argument, the learned counsel relies on the decision of the Supreme Court in Municipal Corporation, Bombay vs. Indian Oil Corporation Ltd., AIR 1991 SC 686. As per the test laid down by the Apex Court, no one treat the huge storage tanks set up by the appellant to be goods coming within the preview of Central Excise Act, 1944.
3. In relation to the pipes, it was argued that they were constructed at the site. They are also not movable items. It was also argued that the construction and laying of the pipes took place anterior to the period covered by the show cause notice i.e. 31-7-86 to 31-5-91. Regarding financial hardship, it was submitted that the appellant is a sick unit registered with the BIFR. In support of this contention order passed by the Board in case No. 71/91 has been produced.
4. In the circumstances detailed above, we find that appellant has made out a strong prima facie case against the order-in-original and that the appellant is in financial difficulties. Therefore, we waive predeposit for entertaining this appeal. Appeal will come up for final hearing on 28-6-2001. Respondents are directed not to initiate any coercive steps for recovering the amount covered by the order impugned in this appeal until further orders.
Pronounced and dictated in the open court.