https://www.taxtmi.com/caselaws?id=255387 The Tribunal allowed the appellant's appeal, setting aside the demand and penalty for manufacturing diesel generating sets. The Tribunal held that the sets, attached to earth, were not excisable goods as they were non-marketable. Despite ruling in favor of the appellant on merits, the Tribunal also considered the limitation period for duty demand, noting that no suppression could be attributed to the appellant. The judgment emphasized the non-excisability of the sets due to their attachment to concrete platforms and granted consequential relief to the appellant. en-us Thu, 24 Jul 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255387 The Tribunal allowed the appellant's appeal, setting aside the demand and penalty for manufacturing diesel generating sets. The Tribunal held that the sets, attached to earth, were not excisable goods as they were non-marketable. Despite ruling in favor of the appellant on merits, the Tribunal also considered the limitation period for duty demand, noting that no suppression could be attributed to the appellant. The judgment emphasized the non-excisability of the sets due to their attachment to concrete platforms and granted consequential relief to the appellant. Case-Laws Central Excise Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255387