https://www.taxtmi.com/caselaws?id=124443 Territorial jurisdiction under central excise could not be extended beyond the notified commissionerate to cover offshore work carried out beyond its limits, so the adjudication was without jurisdiction. A radar station/platform assembled on site and embedded in the seabed, which would become scrap on dismantling and could not be reassembled elsewhere, was treated as immovable property and not excisable goods. The demand was also held time-barred because the relevant period exceeded the normal limitation and no suppression or valid basis for extended limitation was established. The assessee was therefore entitled to relief on all examined grounds. en-us Thu, 21 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 14:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124443 Territorial jurisdiction under central excise could not be extended beyond the notified commissionerate to cover offshore work carried out beyond its limits, so the adjudication was without jurisdiction. A radar station/platform assembled on site and embedded in the seabed, which would become scrap on dismantling and could not be reassembled elsewhere, was treated as immovable property and not excisable goods. The demand was also held time-barred because the relevant period exceeded the normal limitation and no suppression or valid basis for extended limitation was established. The assessee was therefore entitled to relief on all examined grounds. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124443