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2017 (11) TMI 474 - AT - Central ExciseClassification of goods - Ready-Mix-Concrete - N/N. 04/2006-CE dated 01.03.2006 (S.No. 74) - case of appellant is that since such goods have been used in construction work at such site, the benefit of notification will be entitled to them - Held that: - the issue of entitlement of “Ready-Mix-Concrete” manufactured at site of construction to the benefit of N/N. 4/2006 is no longer res Integra and stands decided against the assesee by the Apex Court in the case of M/s Larsen & Toubro Ltd. & Another, ECC Construction Group Versus Commissioner of Central Excise, Hyderabad [2015 (10) TMI 612 - SUPREME COURT], where it was held that “Ready-Mix-Concrete” is different from Concrete mix and hence “Ready-Mix-Concrete” will not be entitled to benefit of N/N. 4/2006. Extended period of limitation - Held that: - the party has willfully suppressed the material facts of manufacturing and clearing Ready Mix concrete without payment of appropriate duty from the knowledge of the Department and evidently mis-declared and mis-stated the facts with the intention to evade the payment of duty by irregularly availing the benefit of Notification - extended period rightly invoked. Appeal dismissed - decided against appellant.
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