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2018 (9) TMI 382 - SCH - Central ExciseManufacture or service - business of installing roller blinds, curtain tracks, etc. at site. - Assembly at site - moveable assets or not - test of Removal/dismantling - imposition of penalties - Held that:- Appellant contends that the Learned Tribunal was plainly wrong in recording the finding that the Blinds in question are movable properties and can be removed/dismantled and consequentially imposing penalty - It that is so, the appellants may approach the Learned Tribunal for rectification - appeal disposed off.
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