2006 (2) TMI 410

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..... [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty and penalty. The demand is confirmed in respect of two diesel generating sets (D.G. Set) fabricated in the factory. The contention of the applicant is that each D.G. Sets is approximate of 65 Tones and capable of generating 6 MW of power. The contention is th .....

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..... upra) set aside the demand in respect of the Turbo alternator which is having two components, steam turbine and complete alternator and the Hon ble Supreme Court held that marketable test required that the goods as such should be in a position to be taken to market. Further, the Central Board of Excise and Customs issued a Circular dated 15-1-2002, wherein Para 5 clarified in case where goods can .....

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