- (1.) The question which arises in this case is : whether the items fabricated at site in the construction of a factory building can be treated as goods/movable property for the levy of central Excise duty
(2.) A Constitution Bench of this Court, in a bunch of cases disposed of on 19th April, 2001, has, without going into the correctness. of the legal propositions in the orders under challenge, dismissed the civil appeals having regard to the facts of those cases. One of the cases in respect of which a civil appeal was so dismissed pertains to that of the respondent, namely, M/s. Dempo Engineering Services. This being so, even though a question of law does arise but in view of the order dated 19th april, 2001 whereby in the respondent's own case as the appeal has been dismissed by virtue of the facts of those cases, we do not entertain these appeals. These appeals are dismissed. Question of law is, however, left open.;