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2018 (7) TMI 989 - AT - Central ExciseClandestine removal - The allegation of the Department is that the appellants have manufactured and cleared structures (iron and steel) falling under CETSH 73089090 and accessories falling under CETSH 87089000 to the customers, such as M/s. Hyundai Motors India Ltd, without paying excise duty - Penalties - Held that:- In the present case, it is not clear as to how much portion of the demand would relate to structures that are fabricated/erected at the site of the customer - The argument of the Revenue that if such structurals, parts, etc., are fabricated at the site also as per design and requirement of customer and though attached to the earth would be excisable, cannot be accepted fully - if the goods are fabricated at site according to design of customer, forming a whole structure, will not be dutiable as clarified by Board Circular. Whereas in the case of structurals which have been prefabricated at the premises of the respondent and brought to the site may attract duty. These aspects have to be examined. Penalties - Held that:- The appellant has paid up ₹ 11.50 lakhs on being pointed out and also that the issue is an interpretational one and was mired in litigation - the penalties cannot sustain and, therefore, this part of the order does not require interference. The matter is remanded for reconsidering the demand of duty - appeal allowed by way of remand.
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