- (1.) THE petitioner prays for quashing and setting aside the Order, dated 5th March 1999 [2000 (116) E. L. T. 296 (Tribunal)], to the extent the Tribunal dismissed the Appeal No. E/4388/95 and for quashing and setting aside the Order of the Tribunal, dated 16th October, 2001 [2002 (146) E. L. T. 303 (Tri.-Mumbai)], to the extent it declined to restore the Appeal No. E/4388/95.
(2.) THE facts in brief as are necessary for the decision of the appeal are set out hereunder : The petitioner is a company incorporated under the Companies Act, 1956 and is an undertaking of the Government of Uttar Pradesh. The petitioner is engaged in the construction of bridges and other civil works all over India. As part of its construction activities, the petitioner sets up site/project offices at the site of construction and those site/project offices are temporary in nature and upon completion of the construction activities, such site/project offices are closed.
(3.) THE Commissioner of Central Excise, Goa, by his Order, dated 31st January, 1995, confirmed the demand for Rs. 4,72,535. 34 as duty of excise on piles, girders and bracings. By the aforesaid Order he also imposed on the petitioner a penalty of Rs. 20,000/- under Rule 173 for contravention of provisions of Rules 9 (1), 173b, 173c, 173g and 174 of the Central Excise Rules, 1944. The petitioner, being aggrieved by the aforesaid Order of the Commissioner of Central Excise, Goa, the respondent No. 2 herein, filed an Appeal No. E/4388/1995 before the third respondent, namely, the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench, Mumbai. The appeal of the petitioner was admitted on 12th May, 1995.;