https://www.taxtmi.com/caselaws?id=53982 The Tribunal ruled in favor of the Department, upholding the issuance of show cause notice beyond the statutory period due to deliberate contravention of Central Excise Rules by the appellants. It determined that the manufacture of PSC girders for a bridge constitutes dutiable goods, dismissing arguments on marketability and exemption eligibility. The valuation method based on costing was upheld, and while confiscation of girders was affirmed, penalties were set aside for a period predating September 1996. Conflicting decisions on marketability were referred to a Larger Bench for resolution. en-us Fri, 11 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53982 The Tribunal ruled in favor of the Department, upholding the issuance of show cause notice beyond the statutory period due to deliberate contravention of Central Excise Rules by the appellants. It determined that the manufacture of PSC girders for a bridge constitutes dutiable goods, dismissing arguments on marketability and exemption eligibility. The valuation method based on costing was upheld, and while confiscation of girders was affirmed, penalties were set aside for a period predating September 1996. Conflicting decisions on marketability were referred to a Larger Bench for resolution. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53982