https://www.taxtmi.com/caselaws?id=201898 Extended limitation under Section 11A applied where the show cause notice alleged manufacture and clearance of excisable goods without duty payment with intent to evade, and the department's knowledge arose within the five-year period; the demand was therefore not time-barred. Furniture such as chairs, beds, tables and desks did not cease to be excisable merely because they were fixed at the site, because fixation alone does not make movable goods immovable property. The items were treated as manufactured goods falling under the relevant tariff headings, and only articles genuinely immovable were excluded. The adjudication order confirming duty, penalty and related reliefs was restored. en-us Thu, 10 Feb 2011 00:00:00 +0530 Mon, 25 Aug 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201898 Extended limitation under Section 11A applied where the show cause notice alleged manufacture and clearance of excisable goods without duty payment with intent to evade, and the department's knowledge arose within the five-year period; the demand was therefore not time-barred. Furniture such as chairs, beds, tables and desks did not cease to be excisable merely because they were fixed at the site, because fixation alone does not make movable goods immovable property. The items were treated as manufactured goods falling under the relevant tariff headings, and only articles genuinely immovable were excluded. The adjudication order confirming duty, penalty and related reliefs was restored. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201898