https://www.taxtmi.com/caselaws?id=264704 The appeal against the demand of excise duty on office furniture systems/work stations cleared without payment of duty was allowed. The Tribunal set aside the Commissioner (Appeals) order and reinstated the original order confirming duty and penalty. The Tribunal relied on Supreme Court decisions stating that office furniture is not immovable property. As the respondents did not dispute manufacturing and payment of duty upon assembly, and failed to prove the items were immovable property, the Revenue's appeal was successful. en-us Mon, 07 Sep 2015 00:00:00 +0530 Wed, 30 Sep 2015 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264704 The appeal against the demand of excise duty on office furniture systems/work stations cleared without payment of duty was allowed. The Tribunal set aside the Commissioner (Appeals) order and reinstated the original order confirming duty and penalty. The Tribunal relied on Supreme Court decisions stating that office furniture is not immovable property. As the respondents did not dispute manufacturing and payment of duty upon assembly, and failed to prove the items were immovable property, the Revenue's appeal was successful. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264704