https://www.taxtmi.com/article/detailed?id=1236 The date on which the department becomes aware of manufacture is the relevant date for computing limitation where no date of first clearance exists; intent to evade duty shown in contract terms supports invoking proviso to Section 11A(1). Moveable items affixed to premises may be excisable if the authority, after detailed scrutiny, classifies them as manufactured goods cleared without duty. Appellate bodies should not overturn reasoned original findings by mere conclusion. en-us Wed, 06 Apr 2011 22:21:50 +0530 Wed, 06 Apr 2011 22:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1236 The date on which the department becomes aware of manufacture is the relevant date for computing limitation where no date of first clearance exists; intent to evade duty shown in contract terms supports invoking proviso to Section 11A(1). Moveable items affixed to premises may be excisable if the authority, after detailed scrutiny, classifies them as manufactured goods cleared without duty. Appellate bodies should not overturn reasoned original findings by mere conclusion. Articles Central Excise Wed, 06 Apr 2011 22:21:50 +0530 https://www.taxtmi.com/article/detailed?id=1236