https://www.taxtmi.com/caselaws?id=97680 Site-specific fabricated bridge-construction structures embedded in the earth were treated as immovable property, not excisable movable goods, because their permanency and attachment made them incapable of central excise levy. The department also failed to prove that the items were marketable commercial goods or that manufacture had resulted in excisable goods on the facts. On limitation, the extended period could not be invoked without evidence of suppression or intent to evade duty. As a result, the duty demand and penalty could not be sustained and the adverse orders were set aside with consequential relief. en-us Tue, 07 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97680 Site-specific fabricated bridge-construction structures embedded in the earth were treated as immovable property, not excisable movable goods, because their permanency and attachment made them incapable of central excise levy. The department also failed to prove that the items were marketable commercial goods or that manufacture had resulted in excisable goods on the facts. On limitation, the extended period could not be invoked without evidence of suppression or intent to evade duty. As a result, the duty demand and penalty could not be sustained and the adverse orders were set aside with consequential relief. Case-Laws Central Excise Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97680