https://www.taxtmi.com/caselaws?id=51548 The Tribunal upheld the Commissioner's decision that M/s. Binny Ltd. was liable for duty on certain items but dismissed the Revenue's appeal due to the time bar issue. It was established that items remaining goods after assembly are excisable, while those becoming immovable property are not. The Tribunal found no fault in the Commissioner's order and confirmed the decision to drop the demand and not impose any penalty. en-us Fri, 17 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51548 The Tribunal upheld the Commissioner's decision that M/s. Binny Ltd. was liable for duty on certain items but dismissed the Revenue's appeal due to the time bar issue. It was established that items remaining goods after assembly are excisable, while those becoming immovable property are not. The Tribunal found no fault in the Commissioner's order and confirmed the decision to drop the demand and not impose any penalty. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51548