https://www.taxtmi.com/caselaws?id=259757 The Supreme Court ruled in favor of the assessee/appellant regarding the classification of pressure and non-pressure parts cleared from the factory. The Court clarified that if excise duty was not demanded in the show cause notice, the direction in the Tribunal's order to determine and recover duty from the appellant would not apply. The Tribunal's decision on the value of bought out items in relation to the assessable value of boilers was upheld, emphasizing the essential nature of these parts for the functioning of a boiler. The appeals were dismissed, with the condition that duty must have been demanded for the jurisdictional officer to proceed with recovery from the appellant. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259757 The Supreme Court ruled in favor of the assessee/appellant regarding the classification of pressure and non-pressure parts cleared from the factory. The Court clarified that if excise duty was not demanded in the show cause notice, the direction in the Tribunal's order to determine and recover duty from the appellant would not apply. The Tribunal's decision on the value of bought out items in relation to the assessable value of boilers was upheld, emphasizing the essential nature of these parts for the functioning of a boiler. The appeals were dismissed, with the condition that duty must have been demanded for the jurisdictional officer to proceed with recovery from the appellant. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259757