M/S Larsen And Tubro Ltd vs The Commissioner Of Central Excise, ...

The Supreme Court addressed the appeal against the CESTAT's order regarding the imposition of Central Excise duty under Section 11A of the Central Excise and Salt Act, 1944. The Court held that the manufacturing of Pre Stressed Concrete Girders (PSC Girders) constituted a process of manufacture and that these girders were not immovable property, thus making them subject to excise duty. The Court affirmed the invocation of the extended period of limitation due to suppression of facts by the appellant, leading to the upholding of the duty demand and penalties imposed.