https://www.taxtmi.com/caselaws?id=384766 Centrally excise duty on fittings, points and crossings supplied for railway track construction was held unsustainable because the Revenue could not establish that the items were manufactured excisable goods, and the invoice description as "fittings" did not itself create duty liability. The remand evidence, including records produced in ordinary business dealings, was not rebutted. The longer limitation period was also found unavailable because the transactions were reflected in the books, audited, and no suppression, wilful misstatement, or intent to evade duty was shown. On both merits and limitation, the demand was dropped and the assessee's position prevailed. en-us Mon, 19 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384766 Centrally excise duty on fittings, points and crossings supplied for railway track construction was held unsustainable because the Revenue could not establish that the items were manufactured excisable goods, and the invoice description as "fittings" did not itself create duty liability. The remand evidence, including records produced in ordinary business dealings, was not rebutted. The longer limitation period was also found unavailable because the transactions were reflected in the books, audited, and no suppression, wilful misstatement, or intent to evade duty was shown. On both merits and limitation, the demand was dropped and the assessee's position prevailed. Case-Laws Central Excise Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384766