https://www.taxtmi.com/caselaws?id=173642 The dominant issue was whether the demand was barred by limitation due to a show cause notice issued nearly two years after the relevant period. The SC upheld the Tribunal's finding that the demand was time-barred, finding no basis to interfere on limitation. Consequent to limitation being dispositive, the SC declined to examine the merits of whether on-site fabrication and construction activity amounted to manufacture of excisable goods. The civil appeal was dismissed. en-us Wed, 01 May 2002 00:00:00 +0530 Wed, 24 Dec 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173642 The dominant issue was whether the demand was barred by limitation due to a show cause notice issued nearly two years after the relevant period. The SC upheld the Tribunal's finding that the demand was time-barred, finding no basis to interfere on limitation. Consequent to limitation being dispositive, the SC declined to examine the merits of whether on-site fabrication and construction activity amounted to manufacture of excisable goods. The civil appeal was dismissed. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173642