https://www.taxtmi.com/caselaws?id=253429 The High Court affirmed the CESTAT's decision, ruling that the respondent was not liable to pay duty on the supply of Concrete Armoured Units (CCA Units) to Visakhapatnam Port Trust. The Court agreed with the Tribunal that the respondent was a works contractor, entitled to exemption under relevant Notifications, and that there was no suppression of facts warranting a longer limitation period. The Revenue's appeal was dismissed, and the CESTAT's order was upheld. en-us Mon, 03 Dec 2012 00:00:00 +0530 Mon, 24 Nov 2014 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253429 The High Court affirmed the CESTAT's decision, ruling that the respondent was not liable to pay duty on the supply of Concrete Armoured Units (CCA Units) to Visakhapatnam Port Trust. The Court agreed with the Tribunal that the respondent was a works contractor, entitled to exemption under relevant Notifications, and that there was no suppression of facts warranting a longer limitation period. The Revenue's appeal was dismissed, and the CESTAT's order was upheld. Case-Laws Central Excise Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253429