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    <title>2018 (5) TMI 303 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the demand and penalties against the Appellant were unsustainable. The goods installed at the customer&#039;s site were deemed immovable and non-excisable. The bought-out items directly delivered to the site were not part of any excisable goods, and the Appellant qualified for exemption under Notification No. 67/95-CE. Consequently, the Tribunal set aside the order and allowed the appeal with consequential reliefs.</description>
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      <description>The Tribunal held that the demand and penalties against the Appellant were unsustainable. The goods installed at the customer&#039;s site were deemed immovable and non-excisable. The bought-out items directly delivered to the site were not part of any excisable goods, and the Appellant qualified for exemption under Notification No. 67/95-CE. Consequently, the Tribunal set aside the order and allowed the appeal with consequential reliefs.</description>
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