https://www.taxtmi.com/caselaws?id=241208 A dispute over the excisability of an industrial water treatment plant was treated as highly debatable because the record raised competing versions on whether the plant was assembled and cleared in knocked-down condition from the factory or came into existence only at the customer's site with pipes, fittings, valves and civil foundation. On that prima facie basis, and noting that seized cash remained in departmental custody with no refund sought during the appeal, the Tribunal held that interim protection was justified. Waiver of predeposit of the balance adjudged dues was granted and recovery was stayed pending the appeals. en-us Mon, 16 Sep 2013 00:00:00 +0530 Thu, 19 Dec 2013 06:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241208 A dispute over the excisability of an industrial water treatment plant was treated as highly debatable because the record raised competing versions on whether the plant was assembled and cleared in knocked-down condition from the factory or came into existence only at the customer's site with pipes, fittings, valves and civil foundation. On that prima facie basis, and noting that seized cash remained in departmental custody with no refund sought during the appeal, the Tribunal held that interim protection was justified. Waiver of predeposit of the balance adjudged dues was granted and recovery was stayed pending the appeals. Case-Laws Central Excise Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241208