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    <title>2009 (1) TMI 935 - CESTAT MUMBAI</title>
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    <description>Furniture and allied items erected at site during interior furnishing contracts required reconsideration because the dispute turned on whether they were movable excisable goods or articles of an immovable nature fixed piece by piece at site; the impugned order on excisability was set aside and the matter remanded for fresh adjudication. On limitation, penalty and interest had already been dropped on the finding of a genuine duty dispute and absence of mala fides, and those findings had attained finality; accordingly, the extended period was not available and the demand beyond the normal period was barred, with penalty and interest remaining set aside.</description>
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      <title>2009 (1) TMI 935 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=302315</link>
      <description>Furniture and allied items erected at site during interior furnishing contracts required reconsideration because the dispute turned on whether they were movable excisable goods or articles of an immovable nature fixed piece by piece at site; the impugned order on excisability was set aside and the matter remanded for fresh adjudication. On limitation, penalty and interest had already been dropped on the finding of a genuine duty dispute and absence of mala fides, and those findings had attained finality; accordingly, the extended period was not available and the demand beyond the normal period was barred, with penalty and interest remaining set aside.</description>
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