https://www.taxtmi.com/caselaws?id=101187 The Appellate Tribunal ruled in favor of the Appellants, M/s. A.C.C. Ltd. & M/s. Naveen Projects Ltd., determining that the Belt Conveyor System installed in the factory premises was not liable to Central Excise duty due to the lack of marketability and meeting the criteria for exemption under Notification No. 67/95-C.E. The Tribunal also dismissed the imposition of penalties on the Appellants based on their good faith belief and the Department's failure to establish marketability. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101187 The Appellate Tribunal ruled in favor of the Appellants, M/s. A.C.C. Ltd. & M/s. Naveen Projects Ltd., determining that the Belt Conveyor System installed in the factory premises was not liable to Central Excise duty due to the lack of marketability and meeting the criteria for exemption under Notification No. 67/95-C.E. The Tribunal also dismissed the imposition of penalties on the Appellants based on their good faith belief and the Department's failure to establish marketability. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101187