https://www.taxtmi.com/caselaws?id=266691 The Tribunal granted the stay petition filed by the appellants against the demand confirmed under Order-in-Original No. 34/COMMR/CEX/BPL-I/2013. The decision was based on the classification issue, determining that the canopies manufactured by the appellants, lacking walls or windows, do not fall under Chapter heading 94.06. Consequently, the Tribunal waived the pre-deposit of duty, fine, and penalties, and stayed their recoveries during the pendency of the appeals. The issues of whether the clearances of M/s. ASP and M/s. ASPIL can be clubbed and the valuation were not extensively addressed in the judgment summary provided. en-us Mon, 01 Sep 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266691 The Tribunal granted the stay petition filed by the appellants against the demand confirmed under Order-in-Original No. 34/COMMR/CEX/BPL-I/2013. The decision was based on the classification issue, determining that the canopies manufactured by the appellants, lacking walls or windows, do not fall under Chapter heading 94.06. Consequently, the Tribunal waived the pre-deposit of duty, fine, and penalties, and stayed their recoveries during the pendency of the appeals. The issues of whether the clearances of M/s. ASP and M/s. ASPIL can be clubbed and the valuation were not extensively addressed in the judgment summary provided. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266691