https://www.taxtmi.com/caselaws?id=51568 The Tribunal set aside the Order-in-Appeal by the Commissioner of Central Excise (Appeals), Chandigarh, directing the appellants to pay duty solely on the switching system they manufactured, not the entire telephone exchange. The jurisdictional complexities concerning manufacturing at different sites were highlighted, emphasizing duty only on the switching system. The appellants were granted consequential relief for a refund upon finalization of provisional assessment, with the original adjudicating authority instructed to consider the refund in line with the Tribunal's decision. The appeals were allowed with consequential relief. en-us Mon, 05 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51568 The Tribunal set aside the Order-in-Appeal by the Commissioner of Central Excise (Appeals), Chandigarh, directing the appellants to pay duty solely on the switching system they manufactured, not the entire telephone exchange. The jurisdictional complexities concerning manufacturing at different sites were highlighted, emphasizing duty only on the switching system. The appellants were granted consequential relief for a refund upon finalization of provisional assessment, with the original adjudicating authority instructed to consider the refund in line with the Tribunal's decision. The appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51568