https://www.taxtmi.com/caselaws?id=243353 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in a case involving the assembly of office furniture parts. The Tribunal found that the respondents were not engaged in manufacturing activities but were only assembling duty paid parts of furniture received in CKD condition. As there was no allegation of incomplete parts in the show cause notice, the Tribunal dismissed the Revenue's appeal, emphasizing the significance of details in determining the nature of activities. en-us Wed, 11 Dec 2013 00:00:00 +0530 Tue, 30 Jan 2018 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243353 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in a case involving the assembly of office furniture parts. The Tribunal found that the respondents were not engaged in manufacturing activities but were only assembling duty paid parts of furniture received in CKD condition. As there was no allegation of incomplete parts in the show cause notice, the Tribunal dismissed the Revenue's appeal, emphasizing the significance of details in determining the nature of activities. Case-Laws Central Excise Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243353