https://www.taxtmi.com/caselaws?id=104555 At the interim stage, the Tribunal treated the fabrication and classification of ventilation systems and strip lighting systems as prima facie debatable because the materials suggested on-site assembly and unresolved manufacture issues. It also found a strong prima facie case on limitation, noting departmental awareness and insufficient support for extended-period invocation. Penalty against the supplier of drawings and designs was held prima facie unsustainable because there was no basis to show abetment, and a person who was not the manufacturer could not be penalised under Rule 173Q. Taking Notification No. 1/93 and financial hardship into account, the Tribunal ordered only a partial deposit and stayed recovery of the balance. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 15:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104555 At the interim stage, the Tribunal treated the fabrication and classification of ventilation systems and strip lighting systems as prima facie debatable because the materials suggested on-site assembly and unresolved manufacture issues. It also found a strong prima facie case on limitation, noting departmental awareness and insufficient support for extended-period invocation. Penalty against the supplier of drawings and designs was held prima facie unsustainable because there was no basis to show abetment, and a person who was not the manufacturer could not be penalised under Rule 173Q. Taking Notification No. 1/93 and financial hardship into account, the Tribunal ordered only a partial deposit and stayed recovery of the balance. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104555