1997 (12) TMI 304 - AT - Central Excise

Summary

The appeal arose from an order confirming duty demand and penalty for manufacturing a steel tank without proper license. The appellant argued that the tank construction did not amount to manufacture as it was done on immovable property with department's knowledge. The Tribunal held that the larger period notice issued in 1989 for a tank manufactured in 1985 was not valid due to department's awareness, setting aside the order and allowing the appeal.