https://www.taxtmi.com/caselaws?id=365301 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Central Excise duty on spare components and assemblies of Hydraulic Excavators before the Finance Act, 2012. Additionally, the appellant was not liable for service tax under various categories, as there was no evidence of fraud or suppression. Penalties under Section 77 and 78 of the Act and under Section 11AC of the Act were set aside, providing relief to the appellant and allowing the appeal with consequential benefits. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365301 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Central Excise duty on spare components and assemblies of Hydraulic Excavators before the Finance Act, 2012. Additionally, the appellant was not liable for service tax under various categories, as there was no evidence of fraud or suppression. Penalties under Section 77 and 78 of the Act and under Section 11AC of the Act were set aside, providing relief to the appellant and allowing the appeal with consequential benefits. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365301