https://www.taxtmi.com/caselaws?id=46976 SC allowed the appeal, set aside the CEGAT order of 28-12-1995, and held the appellant not liable to pay excise duty on the mudguns and tap-hole drilling machines installed at the steel plant; the Rs. 8 lakh penalty was quashed. The Court upheld CEGAT's finding that suppression of facts as to manufacture at another factory justified invoking extended limitation under s.11A for related demands, but concluded that once assembled and fixed on specially made concrete bases the machines became immovable installations, not excisable goods under the Excise Act. en-us Fri, 07 May 2004 00:00:00 +0530 Wed, 24 Sep 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46976 SC allowed the appeal, set aside the CEGAT order of 28-12-1995, and held the appellant not liable to pay excise duty on the mudguns and tap-hole drilling machines installed at the steel plant; the Rs. 8 lakh penalty was quashed. The Court upheld CEGAT's finding that suppression of facts as to manufacture at another factory justified invoking extended limitation under s.11A for related demands, but concluded that once assembled and fixed on specially made concrete bases the machines became immovable installations, not excisable goods under the Excise Act. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46976