https://www.taxtmi.com/caselaws?id=202609 Electronic weighbridges cleared in unassembled form may remain excisable goods where site assembly and fixation to a civil foundation are only for operational efficiency and do not make the product immovable property. Suppression of the true nature of clearances, where declarations disclose only parts or specified products but the department alleges complete weighbridges, can justify prima facie invocation of the extended limitation period under the Central Excise Act. For interim relief, a complete waiver of pre-deposit is not automatic; where no strong prima facie case or financial hardship is shown, partial protection may be granted while requiring deposit of duty and waiving interest and penalty pending disposal. en-us Fri, 20 Aug 2010 00:00:00 +0530 Thu, 07 Apr 2011 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202609 Electronic weighbridges cleared in unassembled form may remain excisable goods where site assembly and fixation to a civil foundation are only for operational efficiency and do not make the product immovable property. Suppression of the true nature of clearances, where declarations disclose only parts or specified products but the department alleges complete weighbridges, can justify prima facie invocation of the extended limitation period under the Central Excise Act. For interim relief, a complete waiver of pre-deposit is not automatic; where no strong prima facie case or financial hardship is shown, partial protection may be granted while requiring deposit of duty and waiving interest and penalty pending disposal. Case-Laws Central Excise Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202609