https://www.taxtmi.com/caselaws?id=419362 Ready Mix Concrete (RMC) exemption under area-based Notification was considered vis-à-vis precedential interpretation that RMC is not covered by identically worded exemption entries; in consequence the product is ineligible for exemption as held by the cited authority, and that ineligibility informs liability for the earlier period. Separately, adjudication found no suppression of facts by the assessee, so extended period demands are time barred and the demand for April 2016June 2017 was rightly dropped on merits. Other exemption claims were not addressed. en-us Mon, 07 Mar 2022 00:00:00 +0530 Fri, 30 Jan 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419362 Ready Mix Concrete (RMC) exemption under area-based Notification was considered vis-à-vis precedential interpretation that RMC is not covered by identically worded exemption entries; in consequence the product is ineligible for exemption as held by the cited authority, and that ineligibility informs liability for the earlier period. Separately, adjudication found no suppression of facts by the assessee, so extended period demands are time barred and the demand for April 2016June 2017 was rightly dropped on merits. Other exemption claims were not addressed. Case-Laws Central Excise Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419362