https://www.taxtmi.com/caselaws?id=379486 The Tribunal concluded that the appellant was engaged in manufacturing goods, and Central Excise duty was applicable on the goods manufactured. The goods were correctly classified under Chapter heading 7306 69 00, and the exemption notification 03/2005 did not apply as the goods were not fabricated at the construction site. The demand raised for the period 2006-07 was set aside due to incorrect classification. The extended period of limitation was upheld due to the appellant's suppression of facts. Penalties under Sec. 11AC were imposed for 2007-08, with the appeal remanded for re-quantification. en-us Mon, 29 Apr 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379486 The Tribunal concluded that the appellant was engaged in manufacturing goods, and Central Excise duty was applicable on the goods manufactured. The goods were correctly classified under Chapter heading 7306 69 00, and the exemption notification 03/2005 did not apply as the goods were not fabricated at the construction site. The demand raised for the period 2006-07 was set aside due to incorrect classification. The extended period of limitation was upheld due to the appellant's suppression of facts. Penalties under Sec. 11AC were imposed for 2007-08, with the appeal remanded for re-quantification. Case-Laws Central Excise Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379486