https://www.taxtmi.com/caselaws?id=90481 A site-erected steel storage tank fixed to a cement concrete foundation was treated as an immovable installation, not a marketable movable article, so its fabrication and erection did not amount to manufacture of excisable goods and it was not classifiable as goods under Chapter sub-heading 7309.00. In the absence of material showing suppression with intent to evade duty, the extended limitation period under Section 11A(1) could not be invoked, and the show cause notice and demand were time-barred to that extent. The demand and penalty were therefore not sustainable. en-us Wed, 29 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90481 A site-erected steel storage tank fixed to a cement concrete foundation was treated as an immovable installation, not a marketable movable article, so its fabrication and erection did not amount to manufacture of excisable goods and it was not classifiable as goods under Chapter sub-heading 7309.00. In the absence of material showing suppression with intent to evade duty, the extended limitation period under Section 11A(1) could not be invoked, and the show cause notice and demand were time-barred to that extent. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Wed, 29 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90481