https://www.taxtmi.com/caselaws?id=283313 The Tribunal allowed the appeal filed by the assessee, ruling that the pre-cast RCC box segments and slabs are not marketable and therefore not excisable. The goods were deemed eligible for exemption under Notification No. 59/90-C.E. The recalculation of duty demand based on the correct quantity of materials used was upheld, as well as the reduction in penalty from Rs. 25,000 to Rs. 10,000. The Revenue's appeal was dismissed. en-us Mon, 13 Sep 2004 00:00:00 +0530 Wed, 18 Sep 2019 18:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283313 The Tribunal allowed the appeal filed by the assessee, ruling that the pre-cast RCC box segments and slabs are not marketable and therefore not excisable. The goods were deemed eligible for exemption under Notification No. 59/90-C.E. The recalculation of duty demand based on the correct quantity of materials used was upheld, as well as the reduction in penalty from Rs. 25,000 to Rs. 10,000. The Revenue's appeal was dismissed. Case-Laws Central Excise Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283313