Delayed show-cause notice for excise demand after on-site fabrication work held time-barred; appeal dismissed on limitation.

The dominant issue was whether the demand was barred by limitation due to a show cause notice issued nearly two years after the relevant period. The SC upheld the Tribunal's finding that the demand was time-barred, finding no basis to interfere on limitation. Consequent to limitation being dispositive, the SC declined to examine the merits of whether on-site fabrication and construction activity amounted to manufacture of excisable goods. The civil appeal was dismissed.

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The Supreme Court dismissed the civil appeal regarding the manufacturing of trusses for a bridge construction, upholding the Tribunal's decision on limitation. No costs were awarded. (Case: 2002 (5) TMI 848 - SC)

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