https://www.taxtmi.com/caselaws?id=97309 The Appellate Tribunal ruled in favor of M/s. Bharat Industrial Works, holding that the steel structurals fabricated and erected were not chargeable to excise duty. The Tribunal found that there was no suppression of facts on the part of the Appellant and that they had a genuine belief, supported by a previous adjudication order, that their activities did not attract excise duty. Additionally, the Tribunal held that the demand of duty was time-barred under Section 11A(1) of the Central Excise Act, emphasizing that the mere failure to obtain a license or classify goods correctly does not imply deliberate suppression to evade duty. en-us Tue, 11 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97309 The Appellate Tribunal ruled in favor of M/s. Bharat Industrial Works, holding that the steel structurals fabricated and erected were not chargeable to excise duty. The Tribunal found that there was no suppression of facts on the part of the Appellant and that they had a genuine belief, supported by a previous adjudication order, that their activities did not attract excise duty. Additionally, the Tribunal held that the demand of duty was time-barred under Section 11A(1) of the Central Excise Act, emphasizing that the mere failure to obtain a license or classify goods correctly does not imply deliberate suppression to evade duty. Case-Laws Central Excise Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97309