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2018 (3) TMI 983 - AT - Central ExciseLiability of duty - extended period of limitation - construction of supporting structures such as gantry girders, rails, columns, civil foundation footings, etc. - Whether such structures are excisable goods and whether excise duty is liable to be paid on such goods under CET 7308 90 10? Held that: - The issue came to be decided against the appellant only with the decision of Larger Bench in the case of Mahindra & Mahindra [2005 (11) TMI 103 - CESTAT, NEW DELHI]. The merit having been settled against the appellant, the excise duty is liable to be paid on the goods fabricated by the appellant. However, we note that there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of decision of the Larger Bench. Hence, it will not be fair on the part of the Revenue to take the view that appellant has suppressed the facts in the present case. The Revenue was not justified in invoking the suppression clause for making the demand for extended period - once the issue is settled on merits, the appellant will be liable to pay duty only for the period falling under the normal time limit from the date of issue of show-cause notice. Demand is upheld for the period falling with the normal time limit - adjudicating authority is directed to re-quantify the demand - appeal allowed in part.
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