https://www.taxtmi.com/caselaws?id=116563 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee in a case involving duty demands on parts supplied directly to site and erection and commissioning charges. The Tribunal set aside the duty demands and penalty imposed, citing lack of evidence and exceeding the notice scope. The denial of credit on motors used in boiler repair was also discussed but not the primary focus of the judgment. The penal action proposal was rejected in light of the findings on duty demands, leading to the dismissal of the penalty. en-us Thu, 07 Jul 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116563 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee in a case involving duty demands on parts supplied directly to site and erection and commissioning charges. The Tribunal set aside the duty demands and penalty imposed, citing lack of evidence and exceeding the notice scope. The denial of credit on motors used in boiler repair was also discussed but not the primary focus of the judgment. The penal action proposal was rejected in light of the findings on duty demands, leading to the dismissal of the penalty. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116563