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2016 (12) TMI 594 - AT - Central ExciseManufacture - fabrication of roof structure - suppression of facts - Held that: - Submission of the appellants is that they were basically manufacturers of the described goods as depicted at the outset. That is apparent from SCN dated 24.4.90. It is noticeable that till 1996, that industry was under the impression that the structural fabricated by them for their own use shall not amount to manufacture and not liable to duty. Only after 19 years of the Tribunal’s LB decision in the case of Mahendra & Mahendra, [1995 (3) TMI 88 - SUPREME COURT OF INDIA] the position of law was made clear to them as to the exciseability of the structural fabricated for their own use. Accordingly the allegation of suppression shall not subsist following the ratio laid down by the apex court in the judgement in the case of Continental Foundation Jt. Venture Vs. CCE, Chandigarh [2007 (8) TMI 11 - SUPREME COURT OF INDIA ]. Suppression with intention to cause evasion only invites extended period. Finding that the confusion in law has only caused difficulties to both sides, it is not possible to hold that it is the case of suppression of fact with intention to cause evasion, to invoke extended period. Accordingly, the adjudications suffer from limitation for which that is unsustainable. Appeal disposed off - decided partly in favor of appellant.
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