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    <title>2013 (12) TMI 1288 - CESTAT MUMBAI</title>
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    <description>The tribunal upheld the excise duty demand on charges for drawings and designs, emphasizing their inclusion in the assessable value for excise duty purposes. The Service Tax demand on Consulting Engineers Service was deemed invalid for the period before 1.5.2006 as the liability did not extend to manufacturers at that time. The tribunal dismissed claims of vagueness in the show-cause notice and upheld the excise duty demand due to suppression of facts by the manufacturer. The appeal was partly allowed, sustaining the excise duty demand with interest and penalty while setting aside the Service Tax demand.</description>
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    <pubDate>Tue, 17 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1288 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=241623</link>
      <description>The tribunal upheld the excise duty demand on charges for drawings and designs, emphasizing their inclusion in the assessable value for excise duty purposes. The Service Tax demand on Consulting Engineers Service was deemed invalid for the period before 1.5.2006 as the liability did not extend to manufacturers at that time. The tribunal dismissed claims of vagueness in the show-cause notice and upheld the excise duty demand due to suppression of facts by the manufacturer. The appeal was partly allowed, sustaining the excise duty demand with interest and penalty while setting aside the Service Tax demand.</description>
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      <law>Central Excise</law>
      <pubDate>Tue, 17 Sep 2013 00:00:00 +0530</pubDate>
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