https://www.taxtmi.com/caselaws?id=95298 Generator sets assembled at site were treated as excisable goods already classified under Heading 85.02, so clearance without duty payment justified the confirmed duty demand and penalty. The Tribunal also sustained the penalty because the assessee was aware that the item was dutiable yet removed it without payment. Separately, the assessee's Modvat credit claim had earlier been remanded for de novo consideration, and that issue was again sent back to the original authority for fresh examination. The result was that the duty demand and penalty were upheld, while the Modvat credit claim required reconsideration on remand. en-us Thu, 23 Nov 2000 00:00:00 +0530 Sat, 10 Dec 2011 10:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95298 Generator sets assembled at site were treated as excisable goods already classified under Heading 85.02, so clearance without duty payment justified the confirmed duty demand and penalty. The Tribunal also sustained the penalty because the assessee was aware that the item was dutiable yet removed it without payment. Separately, the assessee's Modvat credit claim had earlier been remanded for de novo consideration, and that issue was again sent back to the original authority for fresh examination. The result was that the duty demand and penalty were upheld, while the Modvat credit claim required reconsideration on remand. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95298