https://www.taxtmi.com/caselaws?id=167174 Cooling coils and condensers manufactured for installation in a cold storage plant were treated as excisable goods because they were movable when produced and saleable, so duty under the central excise charging provision applied. The time-bar objection failed because the manufacture and removal were held to fall within the relevant procedural rule, making the limitation provisions inapplicable on the facts. Exemption under Notification No. 132/68 was denied on construction of the earlier exemption framework and for want of the required application and licence. Confiscation, redemption fine and personal penalty were nevertheless set aside in light of the amended rules, leaving duty liability intact. en-us Fri, 23 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167174 Cooling coils and condensers manufactured for installation in a cold storage plant were treated as excisable goods because they were movable when produced and saleable, so duty under the central excise charging provision applied. The time-bar objection failed because the manufacture and removal were held to fall within the relevant procedural rule, making the limitation provisions inapplicable on the facts. Exemption under Notification No. 132/68 was denied on construction of the earlier exemption framework and for want of the required application and licence. Confiscation, redemption fine and personal penalty were nevertheless set aside in light of the amended rules, leaving duty liability intact. Case-Laws Central Excise Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167174