(1.) IN this appeal the issue is the excisability of Rail Mounted Stacker (RMS) erected by the appellants on turnkey basis at the Ore Handling Complex of Visakhapatnam Port Trust. Since the above equipment moves on rails, the Revenue did not accept the contention of the appellants that the goods are immovable and therefore non -excisable. Hence, the Commissioner in his Order -in -Original dated 30 -12 -2004 demanded a sum of Rs. 36,24,598/ - under Section 11A of the Central Excise Act, 1944. Further he imposed equal penalty under Section 11AC and demanded interest under Section 11AB of the Act. A penalty of Rs. 25,000/ - imposed on M/s. Visakhapatnam Port Trust. The appellants have strongly challenged the findings of the Commissioner.
(2.) SHRI G. Shivadass, learned Advocate appeared on behalf of the appellants and Shri Ganesh Havanur, learned SDR appeared on behalf of the Revenue.
(3.) THE learned Advocate made the following submissions : -