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2017 (1) TMI 1537 - AT - Central ExciseErection and assembling of towers at specified sites - Held that: - in the Central Excise Act, 1944, the leviability of the excise duty is different for the towers which are assembled in the factory than those erected at the site and come out as an immovable structure. From the impugned order, it appears that the authorities below have not examined the issues properly in a right perspective - matter remanded to the adjudicating authority for de novo adjudication - appeal allowed by way of remand.
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