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2015 (1) TMI 586 - AT - Central ExciseExcisability of diesel generating sets - Imposition of penalty - Held that:- that D.G. Sets are huge and are installed in a separate building, spread over large area. The same are not portable D.G. sets which can come to market for being bought and sold. - Decision of Western India Machinery Company (2001 (1) TMI 579 - CEGAT, KOLKATA) followed - cannot be held to be marketable and excisable. Extended period of limitation - Held that:- Duty of demand is also barred by limitation. As per the statement of Authorised Representative dated 19.10.2002, the jurisdictional Central Excise Authorities were informed about the intended fabrication of the D.G. Sets at the premises in the year 1989 itself. Even the Tribunal’s decision in the case of Triveni Engg. (2000 (8) TMI 86 - SUPREME COURT OF INDIA), which held against the assessee on merits, the benefit of limitation was given by observing that there cannot be any reason for suppression inasmuch as in terms of the Board’s Circular dated 6.11.86, which was withdrawn subsequently on 11.10.90, no duty was to be discharged on the combination of engine and alternators assembled. As such, we find no suppression can be attributed to the assessee so as to uphold the longer period of limitation. We have also seen the photographs produced before us which establish that D.G. Sets are used as D.G. sets spread over in a separate building. - Decided in favour of assessee.
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