TMI Blog2015 (10) TMI 2609X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of ₹ 10.00 Lakhs on the Chairman Shri Swapan Kr.Mitra, under section 26 of the Central Excise Rules, 2002. 3. Demand has been confirmed on the ground that the applicant had not declared the correct assessable value of the large cooling towers cleared from their factory in knocked down condition and installed at site. The contention of the ld. Advocate for the applicant is that beside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .SO-71201-71202/2013 dated 23.09.2013. 5. We find that whether the cooling tower which came into existence as claimed by the assessee at the site of the customer, is chargeable to duty on the total value including the bought out items, rests on appreciation of evidence. We also find that for earlier period this Tribunal after considering all aspects of the case has directed the applicant to dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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