https://www.taxtmi.com/caselaws?id=375859 The Tribunal upheld the Commissioner's order confirming the demand for central excise duty of Rs. 50,56,538/-, along with interest, on the clearance of a 6 MW DG set. The Tribunal ruled that the DG set was excisable, dutiable under Heading No. 85.02, and correctly classified and valued. It found Rule 57S(2)(b) inapplicable as the set was cleared as a complete unit. The demand for interest under Section 11AB was deemed valid, and the demand notice issuance fell within the limitation period, leading to the dismissal of the appeal. en-us Mon, 25 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375859 The Tribunal upheld the Commissioner's order confirming the demand for central excise duty of Rs. 50,56,538/-, along with interest, on the clearance of a 6 MW DG set. The Tribunal ruled that the DG set was excisable, dutiable under Heading No. 85.02, and correctly classified and valued. It found Rule 57S(2)(b) inapplicable as the set was cleared as a complete unit. The demand for interest under Section 11AB was deemed valid, and the demand notice issuance fell within the limitation period, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375859