M/S. LARSEN & TOUBRO LTD. vs COMMNR. OF CENTRAL EXCISE, PUNE-II

The Supreme Court addressed the appeal against the CESTAT's order regarding the demand for 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 the extended period of limitation was rightly invoked due to suppression of facts by the appellant. The Court affirmed the CESTAT's decision to impose duty but refrained from imposing penalties on the contracting party due to lack of mala fides.