https://www.taxtmi.com/caselaws?id=439121 The Supreme Court held that Ready Mix Concrete (RMC) does not qualify for exemption under Notification No.4/1997-CE as it is distinct from Concrete Mix (CM). The appellant's argument on the extended period of limitation was accepted by the Tribunal, citing lack of evidence of deliberate suppression to evade duty. Consequently, the show cause notices invoking the extended period were deemed time-barred, leading to the setting aside of impugned orders and allowing the appeals with consequential relief. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439121 The Supreme Court held that Ready Mix Concrete (RMC) does not qualify for exemption under Notification No.4/1997-CE as it is distinct from Concrete Mix (CM). The appellant's argument on the extended period of limitation was accepted by the Tribunal, citing lack of evidence of deliberate suppression to evade duty. Consequently, the show cause notices invoking the extended period were deemed time-barred, leading to the setting aside of impugned orders and allowing the appeals with consequential relief. Case-Laws Central Excise Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439121