https://www.taxtmi.com/caselaws?id=1103 Erection and installation of BTS/relay station equipment at site, including cable connections for telecom operations, was treated as not amounting to manufacture for central excise purposes. The Tribunal relied on its earlier decision in the assessee's own case on identical facts and noted that the adjudicating authority failed to address that binding precedent, amounting to non-application of mind. On that basis, the duty demand and consequential penalties could not be sustained. en-us Wed, 19 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1103 Erection and installation of BTS/relay station equipment at site, including cable connections for telecom operations, was treated as not amounting to manufacture for central excise purposes. The Tribunal relied on its earlier decision in the assessee's own case on identical facts and noted that the adjudicating authority failed to address that binding precedent, amounting to non-application of mind. On that basis, the duty demand and consequential penalties could not be sustained. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1103