https://www.taxtmi.com/caselaws?id=335949 The Tribunal ruled in favor of the appellants, stating that the duty and penalty imposed were unsustainable due to the confusion in the law regarding the dutiability of the goods. It was clarified that the appellants were not required to disclose the fabrication of structural items until a Supreme Court decision clarified the legal position. The Tribunal emphasized that there was no intentional suppression of facts for evasion, leading to relief being granted to the appellants in terms of duty liability and penalty imposition. en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 13 Dec 2016 11:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335949 The Tribunal ruled in favor of the appellants, stating that the duty and penalty imposed were unsustainable due to the confusion in the law regarding the dutiability of the goods. It was clarified that the appellants were not required to disclose the fabrication of structural items until a Supreme Court decision clarified the legal position. The Tribunal emphasized that there was no intentional suppression of facts for evasion, leading to relief being granted to the appellants in terms of duty liability and penalty imposition. Case-Laws Central Excise Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335949