C.C.E.,VISAKHAPATNAM vs M/S.MEHTA & CO.

The Supreme Court addressed the appeal concerning the demand for excise duty under the Central Excise Act, 1944, specifically examining the applicability of Section 11A(1) regarding limitation and the classification of furniture as immovable property. The Court held that the demand for duty was not barred by limitation and that the items in question, despite being affixed to the ground, were not considered immovable assets for the purpose of excise duty. Consequently, the Court upheld the Tribunal's order, affirming the demand for excise duty and penalties imposed on the assessee.