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2009 (3) TMI 330 - CESTAT, BANGALOREExcisability – Ducts, Hand Operated Dampers, Expansion joints, Chimneys, Heaters, Platforms and ladders formed at site while fabricating an immovable property (primary reformer) - The impugned items in our view arise in the course of the fabrication and erection of the primary reformer which is an immovable property. Therefore, in our view, these items cannot be subjected to Excise Duty – appellant have pleaded that longer period in the present case is not applicable and they were under bona fide belief that the activity carried out by them would not amount to manufacture. They have pleaded that mere non-registration or non-payment of duty and consequent, non-compliance of formalities and procedures under Excise laws, is not a sufficient reason for invoking the extended period. It has also been urged by them that every act does not lead to misrepresentation and misstatement. Positive act of concealment or activity of misrepresentation is necessary - we are of the view that the longer period is not applicable and on merits also the demands are not sustainable
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