https://www.taxtmi.com/caselaws?id=167175 Diffusers and condensers manufactured for and used in a cold storage plant were treated as dutiable parts of refrigerating and air-conditioning machinery under Tariff Item 29A(3), even without sale, because the entry covered such parts as manufactured for use in the plant. Removal or use without intimation attracted the deeming operation of Rules 9 and 49 of the Central Excise Rules, 1944, so the shorter limitation was held unavailable. Penalty was nevertheless set aside because conflicting legal authorities created bona fide uncertainty, making the breach a mitigating case for relief. en-us Fri, 23 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167175 Diffusers and condensers manufactured for and used in a cold storage plant were treated as dutiable parts of refrigerating and air-conditioning machinery under Tariff Item 29A(3), even without sale, because the entry covered such parts as manufactured for use in the plant. Removal or use without intimation attracted the deeming operation of Rules 9 and 49 of the Central Excise Rules, 1944, so the shorter limitation was held unavailable. Penalty was nevertheless set aside because conflicting legal authorities created bona fide uncertainty, making the breach a mitigating case for relief. Case-Laws Central Excise Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167175