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2015 (10) TMI 2609 - AT - Central ExciseValuation - large cooling towers cleared from their factory in knocked down condition and installed at site - appellant's claim that such a large cooling tower cannot come into existence at their factory, hence the parts/components which were manufactured and cleared from the factory are only leviable to duty and not the entire cooling tower comprising both manufactured and bought out items. Held that: - for earlier period this Tribunal after considering all aspects of the case has directed the applicant to deposit 50% of the duty and proportionate interest pending disposal of the appeal - keeping in view the present trend in the light of amended section 35F of Central Excise act, 1944, in our opinion, it is appropriate to direct the applicant No.1 to deposit 7.50% of the total duty confirmed - appeal disposed off - decided partly in favor of appellant.
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