https://www.taxtmi.com/caselaws?id=116969 Pre-stressed concrete girders used in bridge construction were treated as excisable goods because they satisfied the tests of manufacture and marketability, and the site-construction exemption was held inapplicable. The demand was treated as timely because suppression of manufacturing activity, absence of excise registration, non-maintenance of records, and clearances without duty or documentation justified the extended limitation period. Confiscation and penalty were upheld on the same footing as a similar Larger Bench approach, while interest was left open only for quantification by the lower authority. en-us Thu, 16 Feb 2006 00:00:00 +0530 Tue, 19 Jun 2012 12:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116969 Pre-stressed concrete girders used in bridge construction were treated as excisable goods because they satisfied the tests of manufacture and marketability, and the site-construction exemption was held inapplicable. The demand was treated as timely because suppression of manufacturing activity, absence of excise registration, non-maintenance of records, and clearances without duty or documentation justified the extended limitation period. Confiscation and penalty were upheld on the same footing as a similar Larger Bench approach, while interest was left open only for quantification by the lower authority. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116969