https://www.taxtmi.com/caselaws?id=375399 The article addresses whether the Revenue could invoke the extended period of limitation to demand duty on ready mix concrete manufactured at site and consumed captively, and whether the related penalty could stand. It notes that the dispute on merits was accepted against the assessee, but the exemption question involved a debatable issue of interpretation, with later Tribunal decisions supporting that view. On that basis, the extended limitation period was held unavailable to the Revenue. The demand raised beyond the normal period and the penalty were set aside, while only the demand within the normal limitation period was sustained. en-us Thu, 10 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375399 The article addresses whether the Revenue could invoke the extended period of limitation to demand duty on ready mix concrete manufactured at site and consumed captively, and whether the related penalty could stand. It notes that the dispute on merits was accepted against the assessee, but the exemption question involved a debatable issue of interpretation, with later Tribunal decisions supporting that view. On that basis, the extended limitation period was held unavailable to the Revenue. The demand raised beyond the normal period and the penalty were set aside, while only the demand within the normal limitation period was sustained. Case-Laws Central Excise Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375399