https://www.taxtmi.com/caselaws?id=791 Concrete mix prepared at a construction site or at premises made available for a specific project remained covered by the site-based exemption where the entire quantity was used only in that construction work. The Tribunal treated "site" broadly in light of the Board's clarification and held the duty demand unsustainable on merits. It also found no suppression or other facts justifying the extended limitation period, as the department was aware of the manufacture. Because the demand failed on merits and limitation, the consequential penalty on the managing director could not survive independently. en-us Tue, 26 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791 Concrete mix prepared at a construction site or at premises made available for a specific project remained covered by the site-based exemption where the entire quantity was used only in that construction work. The Tribunal treated "site" broadly in light of the Board's clarification and held the duty demand unsustainable on merits. It also found no suppression or other facts justifying the extended limitation period, as the department was aware of the manufacture. Because the demand failed on merits and limitation, the consequential penalty on the managing director could not survive independently. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791