https://www.taxtmi.com/caselaws?id=684 Extended limitation under the Central Excise Act could not be invoked where the Department had already taken and finalised the assessee's status as a work contractor, so the demand was time-barred. Even assuming manufacturer status, goods made at the construction site for use in the same project fell within the site-based exemption, as "site" was to be read liberally under the applicable notifications and circular. With the duty demand failing on limitation and on merits, penalty and interest were unsustainable and were set aside. en-us Fri, 09 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=684 Extended limitation under the Central Excise Act could not be invoked where the Department had already taken and finalised the assessee's status as a work contractor, so the demand was time-barred. Even assuming manufacturer status, goods made at the construction site for use in the same project fell within the site-based exemption, as "site" was to be read liberally under the applicable notifications and circular. With the duty demand failing on limitation and on merits, penalty and interest were unsustainable and were set aside. Case-Laws Central Excise Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=684