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    <title>2013 (12) TMI 509 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that they were not liable to pay duty on the Nitrogen/Oxygen Plants as they had only supplied the items they manufactured and had already paid excise duty on those items. The duty demand and penalty were deemed unsustainable, leading to the impugned order being set aside, and the appeals were allowed with any consequential relief.</description>
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    <pubDate>Wed, 10 Apr 2013 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellants, finding that they were not liable to pay duty on the Nitrogen/Oxygen Plants as they had only supplied the items they manufactured and had already paid excise duty on those items. The duty demand and penalty were deemed unsustainable, leading to the impugned order being set aside, and the appeals were allowed with any consequential relief.</description>
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