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2019 (5) TMI 448 - AT - Central ExciseRecovery of Central excise duty - green houses/poly houses assembled at the factory and thereafter cleared in knocked down condition for assembly at site - it was aleged that appellant had not discharged appropriate Central Excise duty for the period from April 2006 to March 2008 - extended period of limitation - penalty - HELD THAT:- The green house/poly house was first manufactured and then cleared in knocked down condition for assembly at site. In these circumstances, excise duty is leviable for the clearances affected by the appellants. Further, it is noticed that the appellant had artificially split the price of the green house/poly house, as value of raw material and service charges relating to assembly at site. In such scenario invoking of extended period and imposition of penalty under Section 11AC of Central Excise Act, 1944 is clearly justified. The appellant be allowed to discharge 25% of the penalty imposed under Section 11AC of the Central Excise Act, 1944 subject to fulfillment of condition laid down there under - appeal allowed in part.
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