https://www.taxtmi.com/caselaws?id=202869 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal by remanding the case to the adjudicating authority for fresh consideration in light of Board's Order No. 4/92 dated 19.5.92, which exempts boilers cleared in CKD/SKD conditions subject to specific evidence requirements. The appellants were granted a second chance to produce necessary evidence as per the circular for a fair hearing. The impugned order was set aside, emphasizing the importance of following the circular's guidelines in assessing the classification and levy of duty on such boilers. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202869 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal by remanding the case to the adjudicating authority for fresh consideration in light of Board's Order No. 4/92 dated 19.5.92, which exempts boilers cleared in CKD/SKD conditions subject to specific evidence requirements. The appellants were granted a second chance to produce necessary evidence as per the circular for a fair hearing. The impugned order was set aside, emphasizing the importance of following the circular's guidelines in assessing the classification and levy of duty on such boilers. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202869