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2014 (1) TMI 7 - GUJARAT HIGH COURTFollowing the precedent – Onus to prove – Invocation of Extended period of limitation for time barred demand – Held that:- The Tribunal was justified in recording the findings - it was not possible to ascribed any willful suppression or mis-statement on the part of the assessee for not paying excise duty – Relying upon Continental Foundation Jt. Venture v. CCE, Chandigarh [2007 (8) TMI 11 - SUPREME COURT OF INDIA] - the activity of cutting, bending, bunching of plats or channels in which the assessee was engaged, did not amount to manufacturing activity - when there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. It cannot be said that the conduct of the assessee was not bona fide - When the activity undertaken by it was not treated as manufacture, it would not have been expected to pay the excise duty – the contention of the appellant that there was a suppression of facts and payment of duty was intentionally evaded by the assessee cannot be accepted – Decided against Appellant.
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