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    <title>2005 (10) TMI 10 - CESTAT, Mumbai</title>
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    <description>The tribunal ruled in favor of the appellants, finding that the &#039;specials&#039; fabricated for the pipe-laying project were not liable for excise duty as they were not marketable goods. Additionally, the tribunal determined that items fabricated by job workers were not the responsibility of the appellants for excise duty. The tribunal also set aside instances of double taxation and found that the demands were barred by limitation, thus no penalties or interest could be imposed. The appeals were allowed, and the penalties initially imposed were overturned.</description>
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    <pubDate>Fri, 21 Oct 2005 00:00:00 +0530</pubDate>
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      <title>2005 (10) TMI 10 - CESTAT, Mumbai</title>
      <link>https://www.taxtmi.com/caselaws?id=359</link>
      <description>The tribunal ruled in favor of the appellants, finding that the &#039;specials&#039; fabricated for the pipe-laying project were not liable for excise duty as they were not marketable goods. Additionally, the tribunal determined that items fabricated by job workers were not the responsibility of the appellants for excise duty. The tribunal also set aside instances of double taxation and found that the demands were barred by limitation, thus no penalties or interest could be imposed. The appeals were allowed, and the penalties initially imposed were overturned.</description>
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      <pubDate>Fri, 21 Oct 2005 00:00:00 +0530</pubDate>
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