https://www.taxtmi.com/caselaws?id=264415 Where the Revenue failed to establish suppression or misstatement, the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 could not be invoked, and the show cause notice was time-barred. Windmill doors and electrical boxes, being integral to the structure and safe functioning of the wind operated electricity generator, were treated as components or parts eligible for exemption under Notification No. 06/2002-CE dated 01.03.2002. On both limitation and exemption, the Revenue's challenge failed. en-us Thu, 13 Aug 2015 00:00:00 +0530 Fri, 22 Nov 2024 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264415 Where the Revenue failed to establish suppression or misstatement, the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 could not be invoked, and the show cause notice was time-barred. Windmill doors and electrical boxes, being integral to the structure and safe functioning of the wind operated electricity generator, were treated as components or parts eligible for exemption under Notification No. 06/2002-CE dated 01.03.2002. On both limitation and exemption, the Revenue's challenge failed. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264415