https://www.taxtmi.com/caselaws?id=341874 The Tribunal confirmed the central excise duty demand on parts supplied for manufacturing a Fume Extraction System, ruling that the chimney shells were excisable. M/s. Isha Engg. & Fabricators' appeal was dismissed as they manufactured and marketed the parts, establishing excise liability. However, M/s. KTMS Engg. Pvt. Ltd.'s penalty was set aside as their role was not specified, and mere awareness of excise liability was insufficient for penalty imposition. The judgment was delivered on 23/03/2017. en-us Wed, 22 Mar 2017 00:00:00 +0530 Wed, 19 Apr 2017 07:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341874 The Tribunal confirmed the central excise duty demand on parts supplied for manufacturing a Fume Extraction System, ruling that the chimney shells were excisable. M/s. Isha Engg. & Fabricators' appeal was dismissed as they manufactured and marketed the parts, establishing excise liability. However, M/s. KTMS Engg. Pvt. Ltd.'s penalty was set aside as their role was not specified, and mere awareness of excise liability was insufficient for penalty imposition. The judgment was delivered on 23/03/2017. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341874