https://www.taxtmi.com/caselaws?id=3587 The Supreme Court held that the appellant was not liable for central excise duty on PSC girders manufactured for Konkan Railways. The Court emphasized that the extended period of limitation under Section 11-A of the Central Excise Act could not be invoked as the facts were known to the department. The interpretation of Notification No.59/90-CE regarding excisability of PSC girders was also clarified, leading to the dismissal of connected appeals. The Court considered the appellant's plea of bona fide and differing views on the issue of manufacture, ultimately setting aside the CESTAT order. en-us Fri, 07 Mar 2008 00:00:00 +0530 Sun, 04 May 2008 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3587 The Supreme Court held that the appellant was not liable for central excise duty on PSC girders manufactured for Konkan Railways. The Court emphasized that the extended period of limitation under Section 11-A of the Central Excise Act could not be invoked as the facts were known to the department. The interpretation of Notification No.59/90-CE regarding excisability of PSC girders was also clarified, leading to the dismissal of connected appeals. The Court considered the appellant's plea of bona fide and differing views on the issue of manufacture, ultimately setting aside the CESTAT order. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3587