https://www.taxtmi.com/caselaws?id=220041 The Appellate Tribunal CESTAT Bangalore confirmed demands of duties totaling Rs.43,92,72,792/- based on provisional assessments for 1984-1986. The dispute focused on charges like bought out items, commissioning, design charges, and escalation charges. The Commissioner (Appeals) upheld some demands but remanded the bought out components issue for review. The tribunal noted the appellant's lack of diligence in defense submissions. The appellant argued against including bought out components not received at the factory and contested escalation charges. A pre-deposit of Rs. 2,50,00,000/- was ordered, with a stay on recovery pending appeal disposal, considering the appellant's status as a sick unit. en-us Wed, 04 Jul 2012 00:00:00 +0530 Mon, 07 Jan 2013 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220041 The Appellate Tribunal CESTAT Bangalore confirmed demands of duties totaling Rs.43,92,72,792/- based on provisional assessments for 1984-1986. The dispute focused on charges like bought out items, commissioning, design charges, and escalation charges. The Commissioner (Appeals) upheld some demands but remanded the bought out components issue for review. The tribunal noted the appellant's lack of diligence in defense submissions. The appellant argued against including bought out components not received at the factory and contested escalation charges. A pre-deposit of Rs. 2,50,00,000/- was ordered, with a stay on recovery pending appeal disposal, considering the appellant's status as a sick unit. Case-Laws Central Excise Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220041