https://www.taxtmi.com/caselaws?id=102739 The Appellate Tribunal retained jurisdiction in Calcutta based on the appellant's registered office location. The liability of duty on hydraulic lifts and parts assembly was debated, with the appellant arguing against duty payment citing previous decisions and Board instructions. The Tribunal allowed the appeal, considering past decisions and Board directives, granting consequential reliefs as per the law. en-us Mon, 01 Apr 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102739 The Appellate Tribunal retained jurisdiction in Calcutta based on the appellant's registered office location. The liability of duty on hydraulic lifts and parts assembly was debated, with the appellant arguing against duty payment citing previous decisions and Board instructions. The Tribunal allowed the appeal, considering past decisions and Board directives, granting consequential reliefs as per the law. Case-Laws Central Excise Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102739