M/S Geo Tech Foundations & Construction vs Commnr. Of Central Excise, Pune

The Supreme Court held that the show cause notice issued under Section 11-A of the Central Excise Act, 1944, was barred by limitation as it was issued beyond the statutory period of six months. The Court emphasized that the extended period of limitation could not be applied due to the existence of bona fide doubt regarding the manufacturing status of PSC girders, as established in Larsen & Toubro Ltd. v. Commissioner of Central Excise, Pune-II. The appeals were allowed, setting aside the CESTAT's decision that upheld the demand for excise duty and penalties.