https://www.taxtmi.com/caselaws?id=98094 Departmental knowledge of the assessee's assembly and erection activity at customers' premises prevented invocation of the extended limitation period under Section 11A(1); a mere failure to file classification lists or price lists did not amount to suppression, so the demand beyond the normal period was barred. Notification No. 67/95-C.E. was also held applicable to the turbine generating set assembled and erected at site, because the exemption covered capital goods manufactured in a factory and used in the factory of production without adding any requirement that the same manufacturer must use them in his own factory. The exemption remained subject to verification that the generating set exceeded 75 KVA, and the penalty was set aside. en-us Mon, 18 Oct 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98094 Departmental knowledge of the assessee's assembly and erection activity at customers' premises prevented invocation of the extended limitation period under Section 11A(1); a mere failure to file classification lists or price lists did not amount to suppression, so the demand beyond the normal period was barred. Notification No. 67/95-C.E. was also held applicable to the turbine generating set assembled and erected at site, because the exemption covered capital goods manufactured in a factory and used in the factory of production without adding any requirement that the same manufacturer must use them in his own factory. The exemption remained subject to verification that the generating set exceeded 75 KVA, and the penalty was set aside. Case-Laws Central Excise Mon, 18 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98094