https://www.taxtmi.com/caselaws?id=123614 The appeals were allowed by the Tribunal, granting relief to the appellant. The Tribunal held that the activities at the premises did not involve the manufacture of excisable goods as the final products were assembled on-site and did not exist as commercial products in a factory. Therefore, the duty demand imposed by the Commissioner was deemed unsustainable, and the penalties were unjustified. The Tribunal referred to a previous case involving a civil contractor to support its decision, ultimately ruling in favor of the appellant and setting aside the duty demand and penalties. en-us Tue, 31 Jul 2007 00:00:00 +0530 Tue, 18 Sep 2012 14:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123614 The appeals were allowed by the Tribunal, granting relief to the appellant. The Tribunal held that the activities at the premises did not involve the manufacture of excisable goods as the final products were assembled on-site and did not exist as commercial products in a factory. Therefore, the duty demand imposed by the Commissioner was deemed unsustainable, and the penalties were unjustified. The Tribunal referred to a previous case involving a civil contractor to support its decision, ultimately ruling in favor of the appellant and setting aside the duty demand and penalties. Case-Laws Central Excise Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123614