T.T.G.INDUSTRIES, MADRAS vs COLLECTOR OF CENTRAL EXCISE, RAIPUR

The Supreme Court upheld the decision of the Collector of Central Excise confirming the demand for excise duty on Hydraulic Mudguns and Tap Hole Drilling Machines, ruling that these constituted excisable goods under the Central Excise Tariff. The Court rejected the appellant's argument that the machines were immovable property and thus not subject to excise duty, citing the precedent in Narne Tulaman Manufacturers Pvt. Ltd. Vs. Controller of Central Excise. The Court also affirmed the imposition of a penalty of Rs. 8 lakhs for failure to comply with excise regulations, holding that the demand was not barred by limitation as the appellant had not made a full disclosure of the manufacturing activities.