https://www.taxtmi.com/caselaws?id=123666 The Tribunal allowed the appeal filed by BHEL, setting aside the orders of the lower authorities for waiver of pre-deposit and stay of recovery of duty, interest, and penalty imposed on BHEL for clearances of parts of a boiler during 2002-03 and 2003-04. The Tribunal found the assessments premature as the clearance of the complete boiler was not finalized, and any short levy could only be determined after the full boiler clearance. The Tribunal granted relief to BHEL, emphasizing the provisional nature of the assessment and the premature actions taken against the appellant. en-us Fri, 25 Apr 2008 00:00:00 +0530 Wed, 19 Sep 2012 10:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123666 The Tribunal allowed the appeal filed by BHEL, setting aside the orders of the lower authorities for waiver of pre-deposit and stay of recovery of duty, interest, and penalty imposed on BHEL for clearances of parts of a boiler during 2002-03 and 2003-04. The Tribunal found the assessments premature as the clearance of the complete boiler was not finalized, and any short levy could only be determined after the full boiler clearance. The Tribunal granted relief to BHEL, emphasizing the provisional nature of the assessment and the premature actions taken against the appellant. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123666