https://www.taxtmi.com/caselaws?id=82244 Assembly, erection and commissioning of the Evaporator J plant at site did not amount to manufacture of excisable goods because the plant was permanently embedded in the ground and never existed as goods before installation. The duty demand was also held time-barred, as the notice was issued after completion of construction without any allegation of suppression or misdeclaration, and departmental knowledge of the work negated extended limitation. The penalty was set aside and the appeal was allowed with consequential relief. en-us Wed, 14 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82244 Assembly, erection and commissioning of the Evaporator J plant at site did not amount to manufacture of excisable goods because the plant was permanently embedded in the ground and never existed as goods before installation. The duty demand was also held time-barred, as the notice was issued after completion of construction without any allegation of suppression or misdeclaration, and departmental knowledge of the work negated extended limitation. The penalty was set aside and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 14 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82244