https://www.taxtmi.com/caselaws?id=81896 Pending appeal, waiver of pre-deposit of duty and penalty was granted in a dispute over the dutiability of generating sets assembled from bought-out items. The tribunal relied on a Board circular stating that diesel generating sets assembled at site would not attract duty and that past assessments would not be reopened, noted that the goods predated the circular and that duty had not been collected earlier, and treated these circumstances as showing undue hardship. The merits of dutiability were left open. en-us Mon, 01 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81896 Pending appeal, waiver of pre-deposit of duty and penalty was granted in a dispute over the dutiability of generating sets assembled from bought-out items. The tribunal relied on a Board circular stating that diesel generating sets assembled at site would not attract duty and that past assessments would not be reopened, noted that the goods predated the circular and that duty had not been collected earlier, and treated these circumstances as showing undue hardship. The merits of dutiability were left open. Case-Laws Central Excise Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81896