https://www.taxtmi.com/caselaws?id=243563 The tribunal upheld duty liability on warping machines but set aside the demand on sizing machines as they were assembled at buyers' premises, beyond the adjudicating authority's jurisdiction. Penalties and interest were upheld on warping machines, with a reduction in the penalty amount. The tribunal agreed with the appellant on the non-invitability of the extended limitation period due to regular filings and correspondence. Ultimately, duty demands on sizing machines were nullified, and penalties on the appellant and partner were set aside, concluding the case. en-us Tue, 03 Dec 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243563 The tribunal upheld duty liability on warping machines but set aside the demand on sizing machines as they were assembled at buyers' premises, beyond the adjudicating authority's jurisdiction. Penalties and interest were upheld on warping machines, with a reduction in the penalty amount. The tribunal agreed with the appellant on the non-invitability of the extended limitation period due to regular filings and correspondence. Ultimately, duty demands on sizing machines were nullified, and penalties on the appellant and partner were set aside, concluding the case. Case-Laws Central Excise Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243563