https://www.taxtmi.com/caselaws?id=190080 The Appellate Tribunal CESTAT KOLKATA directed the applicant to deposit 7.50% of the total duty confirmed, amounting to Rs. 21.00 Lakhs within eight weeks. Upon compliance, the balance dues against the applicant and the personal penalty against the Chairman would be waived, with recovery stayed pending appeal disposal. Failure to comply would result in the dismissal of both appeals without further notice. The judgment focused on the issue of pre-deposit waiver for excise duty and penalties under relevant sections, specifically concerning the assessable value declaration of large cooling towers and the chargeability of duty on the total value, including bought out items. en-us Wed, 28 Oct 2015 00:00:00 +0530 Sat, 04 Feb 2017 11:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190080 The Appellate Tribunal CESTAT KOLKATA directed the applicant to deposit 7.50% of the total duty confirmed, amounting to Rs. 21.00 Lakhs within eight weeks. Upon compliance, the balance dues against the applicant and the personal penalty against the Chairman would be waived, with recovery stayed pending appeal disposal. Failure to comply would result in the dismissal of both appeals without further notice. The judgment focused on the issue of pre-deposit waiver for excise duty and penalties under relevant sections, specifically concerning the assessable value declaration of large cooling towers and the chargeability of duty on the total value, including bought out items. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190080