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2016 (11) TMI 273 - AT - Central ExciseDemand - Penalty - the issue as stated by both sides is regarding the excisability of the furniture’s assembled at the site of the customers - Held that: - the contentions raised by the learned departmental representative as the decision of the Tribunal in the respondent’s own case, covers the issue squarely the issue and the said decision of the Tribunal is upheld by the Honourable High Court of Delhi - Decided in favor of the assessee.
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