https://www.taxtmi.com/caselaws?id=54569 The Tribunal ruled in favor of the appellants in a case concerning excise duty liability on 'specials' fabricated for a pipeline project. It held that the 'specials' were not marketable and thus not subject to excise duty. Additionally, items manufactured by job workers were found not to be the liability of the appellants for duty payment. Allegations of clandestine clearance and suppression of facts were dismissed due to lack of evidence, leading to the rejection of duty demands and penalties. The Tribunal set aside the Commissioner's order, concluding that no duty demands or penalties were sustainable against the appellants. en-us Fri, 21 Oct 2005 00:00:00 +0530 Wed, 20 Oct 2010 18:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54569 The Tribunal ruled in favor of the appellants in a case concerning excise duty liability on 'specials' fabricated for a pipeline project. It held that the 'specials' were not marketable and thus not subject to excise duty. Additionally, items manufactured by job workers were found not to be the liability of the appellants for duty payment. Allegations of clandestine clearance and suppression of facts were dismissed due to lack of evidence, leading to the rejection of duty demands and penalties. The Tribunal set aside the Commissioner's order, concluding that no duty demands or penalties were sustainable against the appellants. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54569