https://www.taxtmi.com/caselaws?id=30314 The Supreme Court clarified that Section 11A of the Central Excise Act could not be invoked for the entire period in a case involving a claim of exemption for Ready Mix Concrete (RMC) manufacturing. The Court restricted the show cause notice to a specific period and emphasized the need to determine whether RMC was produced on-site based on technological advancements and specific facts. Due to discrepancies in the manufacturing locations, the Court remitted the case for further consideration by the Tribunal, allowing both parties to present additional evidence for a comprehensive review. The Appeals were allowed with no order as to costs, favoring the appellant. en-us Thu, 10 Apr 2008 00:00:00 +0530 Fri, 22 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30314 The Supreme Court clarified that Section 11A of the Central Excise Act could not be invoked for the entire period in a case involving a claim of exemption for Ready Mix Concrete (RMC) manufacturing. The Court restricted the show cause notice to a specific period and emphasized the need to determine whether RMC was produced on-site based on technological advancements and specific facts. Due to discrepancies in the manufacturing locations, the Court remitted the case for further consideration by the Tribunal, allowing both parties to present additional evidence for a comprehensive review. The Appeals were allowed with no order as to costs, favoring the appellant. Case-Laws Central Excise Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30314