https://www.taxtmi.com/caselaws?id=3751 The appeal focused on duty liability for Pollution Control Equipments and Parts, excisability of grinding room/enclosures, and penalty imposition under Section 11AC. The Tribunal ruled grinding room/enclosures were immovable property, exempt from duty. The penalty was reduced to Rs. 25,000 due to genuine belief in exemptions. The Commissioner was directed to recalculate duty excluding the grinding room/enclosure. The appeal was disposed of by the Appellate Tribunal CESTAT, Bangalore. en-us Tue, 11 Sep 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3751 The appeal focused on duty liability for Pollution Control Equipments and Parts, excisability of grinding room/enclosures, and penalty imposition under Section 11AC. The Tribunal ruled grinding room/enclosures were immovable property, exempt from duty. The penalty was reduced to Rs. 25,000 due to genuine belief in exemptions. The Commissioner was directed to recalculate duty excluding the grinding room/enclosure. The appeal was disposed of by the Appellate Tribunal CESTAT, Bangalore. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3751