https://www.taxtmi.com/caselaws?id=112965 Excise duty was held payable on pipes manufactured in a factory and cleared to the site for use in laying and embedding a pipeline, because the cited circular was confined to fabrication at site and did not cover goods first manufactured and then transported for installation. Clearance without payment of duty and without obtaining the required licence justified penalty under the excise rules. The penalty was upheld in principle, but the quantum was reduced on the facts and circumstances. The demand of duty and the finding of penal liability were sustained, with only the penalty amount moderated. en-us Mon, 29 Mar 2004 00:00:00 +0530 Thu, 03 May 2012 10:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112965 Excise duty was held payable on pipes manufactured in a factory and cleared to the site for use in laying and embedding a pipeline, because the cited circular was confined to fabrication at site and did not cover goods first manufactured and then transported for installation. Clearance without payment of duty and without obtaining the required licence justified penalty under the excise rules. The penalty was upheld in principle, but the quantum was reduced on the facts and circumstances. The demand of duty and the finding of penal liability were sustained, with only the penalty amount moderated. Case-Laws Central Excise Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112965