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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2005 (12) TMI 425

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....lant. Shri V. Valte, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal is directed against an excise duty demand of over Rs. 1.8 crores and imposition of penalty of Rs. 30 lakhs. Duty demand is on Coal Handling Plant erected by the appellant on job contract basis at Ropar for Punjab State Electricity Board. The demand is upon a finding that the said Coal H....

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...., C.A. No. 165/2000 and C.A. No. 1078/2000: Without going into the correctness of the legal propositions in the orders under challenge and having regard to the facts of these oases the civil appeals are dismissed" [reported in 2001 (132) E.L.T. A89 (S.C.)]. The aforesaid judgment was in regard to Coal Handling Plant erected by the same appellant for the Punjab State Electricity Board. Ref....