2005 (4) TMI 142

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..... : K.C. Mamgain, Member (T)]. - The appellants have filed stay application for staying recovering of duty of Rs. 70,720/- and penalty of equal amount. 2. After hearing both the sides, we find that the appeal itself can be disposed of without asking the appellants to pre-deposit the disputed duty amount and penalty. On the request of both sides, we have taken up the appeal for final hearing. 3. .....

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..... situation, their appeal may be allowed. 4. Heard Shri Sankhla learned SDR. 5. We find that packaging machine was cleared from the factory and duty was paid on the full packaging machine. For the transportation of the machine to the customer's premises, this was transported into three parts and re-assembled at the premises of the customers. The installation charges are recovered by the appellants .....

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