https://www.taxtmi.com/caselaws?id=93859 A Hot Mix Plant was treated as classifiable under Heading 84.74 rather than Heading 84.19, following the Tribunal's earlier decision in the assessee's own case. Clearances of M/s. Adequate Steel and Allied Products were clubbed with the assessee's clearances because the record showed lack of complete plant and machinery and supported the finding that goods were manufactured through the assessee. Suppression of material facts justified invocation of the extended period of limitation, while the penalty was reduced in the overall circumstances. en-us Thu, 20 Apr 2000 00:00:00 +0530 Thu, 17 Nov 2011 13:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93859 A Hot Mix Plant was treated as classifiable under Heading 84.74 rather than Heading 84.19, following the Tribunal's earlier decision in the assessee's own case. Clearances of M/s. Adequate Steel and Allied Products were clubbed with the assessee's clearances because the record showed lack of complete plant and machinery and supported the finding that goods were manufactured through the assessee. Suppression of material facts justified invocation of the extended period of limitation, while the penalty was reduced in the overall circumstances. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93859