https://www.taxtmi.com/caselaws?id=119753 The extended period of limitation could not be invoked where the same subject matter had already been conclusively decided and the department had knowledge of the relevant facts; the demand was therefore time-barred. Goods manufactured at the construction site and used in that construction were treated as covered by the site-based exemption, with "site" construed liberally in line with the prevailing view and circular guidance. Once the demand failed on limitation and exemption, penalty and interest also could not survive. The duty demand was set aside and consequential relief followed. en-us Fri, 09 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119753 The extended period of limitation could not be invoked where the same subject matter had already been conclusively decided and the department had knowledge of the relevant facts; the demand was therefore time-barred. Goods manufactured at the construction site and used in that construction were treated as covered by the site-based exemption, with "site" construed liberally in line with the prevailing view and circular guidance. Once the demand failed on limitation and exemption, penalty and interest also could not survive. The duty demand was set aside and consequential relief followed. Case-Laws Central Excise Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119753