C.C.E.,Visakhapatnam vs M/S.Mehta & Co

The Supreme Court addressed the appeal regarding the demand for excise duty under the Central Excise Act, 1944, specifically examining the applicability of Section 11A(1) concerning limitation and the classification of items as immoveable assets. The Court held that the demand for duty was not barred by limitation and that the items manufactured, such as furniture, were subject to excise duty despite being affixed to the ground. The appeal was thus dismissed, affirming the Tribunal's order.