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2014 (11) TMI 746 - HC - Central ExciseClearance of goods without payment of duty - Extended period of limitation - Fabrication at site - Supply of Concrete Armoured Units (CCA Units) - Interest u/s 11AB - Penalty u/s 11AC - Held that:- Admittedly, there was an adjudication order No. 7/89, dated 23-6-1989 passed by the Additional Collector, Guntur for the period 1987-88 when the respondent had executed work awarded by VPT including casting of CCA Units, holding that the respondent was only a works contractor and not the manufacturer and VPT was the manufacturer of the CCA Units. This order was confirmed by the CESTAT, Delhi in decision reported in [2001 (7) TMI 176 - CEGAT, COURT NO. IV, NEW DELHI]. Respondent is a manufacturer, he should be entitled for exemption under Notifications No. 5/99-C.E., dated 28-2-1999 and Notification No. 6/2000-C.E., dated 1-3-2000 in respect of the CCA Units as they were manufactured at the site of construction for use in construction works at site as clarified by the CBEC Circular dated 18-5-1999. We also hold that where earlier proceedings on the same subject matter have already been decided against a party, there is no question of suppression of facts, wilful mistake, fraud, etc., warranting invocation of the larger period of limitation of five years under proviso to Section 11A(1) of the Act (as it stood then) instead of period of one year prescribed under Section 11A(1) of the Act - respondent is supplying manufactured CCA Units on contract basis to VPT and that he is only a works contractor and not a manufacturer. This finding of fact by the Tribunal cannot be said to be perverse or based on inadmissible material or ignoring of material evidence. - Decided against Revenue.
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