https://www.taxtmi.com/caselaws?id=363681 Central excise duty on fabricated and erected structurals turns on whether the goods were movable prefabricated items brought to the customer's site or were fabricated and erected at site as part of immovable property. The record was insufficient to segregate the demand between these factual categories, so the duty issue required fresh examination by the adjudicating authority. Penalties were held unsustainable because the controversy was interpretational and partial payment had already been made. en-us Fri, 29 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363681 Central excise duty on fabricated and erected structurals turns on whether the goods were movable prefabricated items brought to the customer's site or were fabricated and erected at site as part of immovable property. The record was insufficient to segregate the demand between these factual categories, so the duty issue required fresh examination by the adjudicating authority. Penalties were held unsustainable because the controversy was interpretational and partial payment had already been made. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363681