https://www.taxtmi.com/caselaws?id=315 The Tribunal classified the electric power fencing system under sub-heading 8543.90 as an electrical appliance with individual functions. It acknowledged that the demands were partly time-barred due to the department's prior awareness of details collected in 1998. The penalty imposed on the Managing Director was reduced from Rs. 5 lakhs to Rs. 50,000, and the matter was remanded for reworking after granting Modvat credit and treating clearances as cum-duty. The appeals were allowed for recomputation of duty, with the final order issued on 8-8-2005. en-us Mon, 08 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=315 The Tribunal classified the electric power fencing system under sub-heading 8543.90 as an electrical appliance with individual functions. It acknowledged that the demands were partly time-barred due to the department's prior awareness of details collected in 1998. The penalty imposed on the Managing Director was reduced from Rs. 5 lakhs to Rs. 50,000, and the matter was remanded for reworking after granting Modvat credit and treating clearances as cum-duty. The appeals were allowed for recomputation of duty, with the final order issued on 8-8-2005. Case-Laws Central Excise Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=315