https://www.taxtmi.com/caselaws?id=54042 Site-fabricated furniture-like items are excisable only where they retain the character of movable furniture; storage cabinets, counters and similar units remained furniture, while workstations, partitions, wall cladding and other permanently fixed fittings were treated as immovable property and outside excise. Duty demand could not be sustained on items classified under tariff headings not covered by the show cause notice, so such demands were set aside. Cum-duty benefit was accepted, the extended period was upheld because registration had not been obtained, interest remained payable, and penalties were sustained subject to recomputation after redetermination of duty and SSI relief. en-us Tue, 10 May 2005 00:00:00 +0530 Fri, 03 May 2024 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54042 Site-fabricated furniture-like items are excisable only where they retain the character of movable furniture; storage cabinets, counters and similar units remained furniture, while workstations, partitions, wall cladding and other permanently fixed fittings were treated as immovable property and outside excise. Duty demand could not be sustained on items classified under tariff headings not covered by the show cause notice, so such demands were set aside. Cum-duty benefit was accepted, the extended period was upheld because registration had not been obtained, interest remained payable, and penalties were sustained subject to recomputation after redetermination of duty and SSI relief. Case-Laws Central Excise Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54042