https://www.taxtmi.com/caselaws?id=755643 Amendment to the exemption notification inserts an Explanation defining "site" and adds language regarding departmental knowledge and prior audit, removing reliance on substantial authority when invoking the extended period of limitation under central excise law; this affects the criteria for issuing demand notices. The Tribunal considered only the applicability of the exemption to Ready Mix Concrete used at construction sites and held the exemption applied to in-site consumption; breach of exemption conditions was not adjudicated. The Tribunal also recorded that excise duty was paid on RMC cleared and sold outside the construction site, and an appeal to the Supreme Court is directed. en-us Thu, 28 Mar 2024 00:00:00 +0530 Fri, 30 Jan 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755643 Amendment to the exemption notification inserts an Explanation defining "site" and adds language regarding departmental knowledge and prior audit, removing reliance on substantial authority when invoking the extended period of limitation under central excise law; this affects the criteria for issuing demand notices. The Tribunal considered only the applicability of the exemption to Ready Mix Concrete used at construction sites and held the exemption applied to in-site consumption; breach of exemption conditions was not adjudicated. The Tribunal also recorded that excise duty was paid on RMC cleared and sold outside the construction site, and an appeal to the Supreme Court is directed. Case-Laws Central Excise Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755643