https://www.taxtmi.com/caselaws?id=53343 Pre-stressed concrete girders were examined for central excise duty and penalty liability on two alternative grounds: whether they were goods under the Central Excise law, or whether they were covered by Notification No. 59/90-C.E. dated 20-03-1990. The Tribunal noted its earlier ruling in the appellants' own matter that such girders were not goods, and also the cited view that even fully cast and transported girders, if treated as goods, would still fall within the exemption notification. On either basis, the duty demand could not survive, and the penalties were set aside. en-us Mon, 10 May 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53343 Pre-stressed concrete girders were examined for central excise duty and penalty liability on two alternative grounds: whether they were goods under the Central Excise law, or whether they were covered by Notification No. 59/90-C.E. dated 20-03-1990. The Tribunal noted its earlier ruling in the appellants' own matter that such girders were not goods, and also the cited view that even fully cast and transported girders, if treated as goods, would still fall within the exemption notification. On either basis, the duty demand could not survive, and the penalties were set aside. Case-Laws Central Excise Mon, 10 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53343