https://www.taxtmi.com/caselaws?id=790515 Site-based concrete mixing carried out near the project location with basic batching and mixing equipment was treated as concrete mix, not Ready-Mix Concrete, because there was no evidence of specialised RMC machinery, process, or admixtures; the exemption under Notification No. 12/2012-CE was therefore available. On limitation, the department had already been informed of the manufacturing process and related facts before the show-cause notice, so suppression with intent to evade duty was not established and the extended period could not be invoked. The duty, interest, and penalty confirmation was consequently unsustainable. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790515 Site-based concrete mixing carried out near the project location with basic batching and mixing equipment was treated as concrete mix, not Ready-Mix Concrete, because there was no evidence of specialised RMC machinery, process, or admixtures; the exemption under Notification No. 12/2012-CE was therefore available. On limitation, the department had already been informed of the manufacturing process and related facts before the show-cause notice, so suppression with intent to evade duty was not established and the extended period could not be invoked. The duty, interest, and penalty confirmation was consequently unsustainable. Case-Laws Central Excise Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790515