{"id":85868,"date":"2004-01-28T00:00:00","date_gmt":"2004-01-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bevcon-wayors-private-limited-vs-cce-on-28-january-2004"},"modified":"2017-12-06T07:47:23","modified_gmt":"2017-12-06T02:17:23","slug":"bevcon-wayors-private-limited-vs-cce-on-28-january-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bevcon-wayors-private-limited-vs-cce-on-28-january-2004","title":{"rendered":"Bevcon Wayors Private Limited vs Cce on 28 January, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Bevcon Wayors Private Limited vs Cce on 28 January, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (94) ECC 405<\/div>\n<div class=\"doc_bench\">Bench: G B Deva, M T K.C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>G.A. Brahma Deva, Member (J)<\/p>\n<p>1. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 22,17,271 and penalty of Rs. 1,00,000 and stay of the recovery proceedings.\n<\/p>\n<p>2. After hearing for some time with reference to the stay application filed by the party, we find that the matter itself can be disposed of. Accordingly, the appeal was taken for regular hearing by waiving the pre-deposit required to be deposited for the purpose of hearing this appeal.\n<\/p>\n<p>3. Shri Subrahmanym, learned Consultant, appearing for the appellants, submitted that the issue relates to non-excisable nature of the pertinent or the Conveyors being Immovable Property. The activity undertaken by the party in the instant case does not amount to manufacture and the activity is only attributable to Immovable Property. Conveyor system, right from their emergence or inception of the construction, are permanently embedded or grouted to earth and arise as a result of in situ construction. He said that the specific plea was taken by the party from the beginning, even in reply to Show Cause Notice, it was clearly stated that those which were in situ fabricated resulting into or being immovables from the time the in situ fabrication is completed and as such not being subject to Central. Excise duty. Instead of considering this specific plea, the Adjudicating authority has proceeded to observe that the contention of the assessee that &#8216;their goods, after their erection become immovable in nature and, therefore, do not attract Central Excise duty&#8217; and &#8216;that the goods are to be classified under Chapter Sub-Heading No. 7308.50 of the Central Excise Tariff Act, 1985&#8217;, is not within the ambit of the Show Cause Notice and do not merit any discussion in the present order. He said that the Commissioner had grossly erred in not dealing with the specific issue and on this ground alone the order is liable to be set aside.\n<\/p>\n<p>4. On the other hand, Shri L. Narasimha Murthy, JDR, justified the action of the Department in demanding the duty based upon the value of the clearances submitted by the party. It was submitted by him that the Department has proceeded to demand duty on the parts, which were cleared by the party, and not on the entire system. In this context, it was submitted by Shri Subrahmanyam that duty was demanded on the gross value of the clearances of Conveyor system, as can be seen, from the order and there was a mistake on the part of the party also in giving value of the clearances of the Conveyor system. On hearing this plea from the party, Shri Narasimha Murthy submitted that it is not clear from the impugned order whether erection charges have also been included and if so, the matter requires to be re-examined and accordingly, he has no objection to remand the matter for de novo consideration particularly, to examine the issue whether erection charges have been included or not.\n<\/p>\n<p>5. We have carefully considered the matter. Since the plea taken by the party has not been properly examined by the Adjudicating authority, as can be seen from the impugned order, we are of the view that the matter requires to be re-examined. In the view we have taken, the matter is remanded to the concerned Adjudicating authority to examine the matter afresh and to pass an appropriate order in accordance with law. All the connected issues are kept open. The appellants also may make use of this opportunity and substantiate their claim during the re-adjudication proceedings. Thus, this appeal is allowed by way of remand.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Bevcon Wayors Private Limited vs Cce on 28 January, 2004 Equivalent citations: 2004 (94) ECC 405 Bench: G B Deva, M T K.C. ORDER G.A. Brahma Deva, Member (J) 1. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 22,17,271 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-85868","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bevcon Wayors Private Limited vs Cce on 28 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bevcon-wayors-private-limited-vs-cce-on-28-january-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bevcon Wayors Private Limited vs Cce on 28 January, 2004 - Free Judgements of Supreme Court &amp; 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