Service Tax Paid Nearly Matches Excise Duty for Cylinder Repairs; No Grounds for Extra Excise Duty Demand.

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Full Text of the Document

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....Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the demand of duty.....