https://www.taxtmi.com/caselaws?id=75142 Signages assembled, dismantled, transported and re-erected without losing identity were treated as excisable goods, not immovable property, even though fixed to concrete foundations at site, so central excise duty was payable. Suppression was found where manufacture, supply, erection and commissioning were carried on on a large scale without intimation to the department, supporting invocation of the extended limitation period. The assessee's penalty under Section 11AC was sustained in view of the confirmed duty demand and suppression, but the overlapping penalty under Rule 173Q was deleted. The Managing Director's penalty was upheld in principle, but reduced as excessive. en-us Mon, 20 Apr 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75142 Signages assembled, dismantled, transported and re-erected without losing identity were treated as excisable goods, not immovable property, even though fixed to concrete foundations at site, so central excise duty was payable. Suppression was found where manufacture, supply, erection and commissioning were carried on on a large scale without intimation to the department, supporting invocation of the extended limitation period. The assessee's penalty under Section 11AC was sustained in view of the confirmed duty demand and suppression, but the overlapping penalty under Rule 173Q was deleted. The Managing Director's penalty was upheld in principle, but reduced as excessive. Case-Laws Central Excise Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75142