https://www.taxtmi.com/caselaws?id=440550 The Tribunal held that the assessee was eligible for exemption under Notification 6/2006-CE and 12/2012-CE as the cleared parts constituted a complete boiler. The demand for the normal period was upheld, and the extended period was deemed inapplicable due to the absence of suppression of facts. The appeals by the assessee were allowed, while those by the department were dismissed. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440550 The Tribunal held that the assessee was eligible for exemption under Notification 6/2006-CE and 12/2012-CE as the cleared parts constituted a complete boiler. The demand for the normal period was upheld, and the extended period was deemed inapplicable due to the absence of suppression of facts. The appeals by the assessee were allowed, while those by the department were dismissed. Case-Laws Central Excise Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440550