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Documents citing Cce, Chandigarh vs M/S. Fenner India Ltd. on 28 June, 2001

A.C.C. Ltd. vs Commissioner Of C. Ex., Chandigarh-I on 5 February, 2002

Finally the learned Advocate relied upon the decision in the case of CCE, Chandigarh v. Fenner India Ltd., Final Order No. 331/2001-B, dated 28-6-2001 [2001 (133) E.L.T 455 (T)] wherein it was held that conveyor attain its identity as conveyor system after operation required to make it workable take place and it cannot be transported as complete conveyor system to another place but it has to be dismantled into parts of conveyor system. Shri K.K. Anand, learned Advocate, adopted the submissions of Shri B.L. Narasimhan. In addition he submitted that no penalty is imposable on M/s. A.C.C. Ltd. as they bonafide felt that no duty is attracted on erection of conveyor system; that the reasons given in para 34 of the impugned Order do not even remotely prove existence of guilty knowledge on the part of M/s. A.C.C. Ltd.
Customs, Excise and Gold Tribunal - Delhi Cites 12 - Cited by 0 - Full Document
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