Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period ...
Central Excise
December 6, 2021
Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and supplied by the appellant is ‘concrete mix’, which is not dutiable - the appellant has taken registration for service tax, paying service tax and making compliances for the said activity under dispute, the facts were in the knowledge of the Department and as such extended period of limitation is not invokable. - AT
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