https://www.taxtmi.com/caselaws?id=240167 The Tribunal directed Applicant No.(1) to deposit 25% of the confirmed duty within eight weeks, with the balance dues waived and recovery stayed during the appeal process. The Tribunal found that the evidence did not conclusively establish the emergence of air-heating systems as excisable goods, and deferred the decision on whether the assembled products constituted excisable goods for further consideration. Despite expressing financial hardships, the Tribunal balanced the interests of revenue and legal principles, requiring a partial deposit of the confirmed duty to avoid dismissal of the appeals. en-us Mon, 16 Sep 2013 00:00:00 +0530 Wed, 27 Nov 2013 01:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240167 The Tribunal directed Applicant No.(1) to deposit 25% of the confirmed duty within eight weeks, with the balance dues waived and recovery stayed during the appeal process. The Tribunal found that the evidence did not conclusively establish the emergence of air-heating systems as excisable goods, and deferred the decision on whether the assembled products constituted excisable goods for further consideration. Despite expressing financial hardships, the Tribunal balanced the interests of revenue and legal principles, requiring a partial deposit of the confirmed duty to avoid dismissal of the appeals. Case-Laws Central Excise Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240167