2004 (5) TMI 75

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..... nded back - decided in favour of assessee. - 3973 of 2001 - - - Dated:- 5-5-2004 - S. Rajendra Babu, C.J.I. and G.P. Mathur, J. [Judgment per : S. Rajendra Babu, C.J.I.]. - The question raised in this appeal is whether Electric Overhead Travelling (EOT) Cranes are liable to excise duty or not. In the order under appeal, the Tribunal proceeded on the basis that the Revenue's contention t .....

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..... h Court and held that no excise duty is payable on the E.O.T. cranes as assembled. In the result, we set aside this part of the order made by the Tribunal and remit the matter to it for fresh examination in the light of the order of this Court. 2. Insofar as the question of limitation and other aspects are concerned, we do not interfere with the order made by the Tribunal. Only to the extent i .....

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