Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 1004 - AT - Central ExciseDuty demand - Conversion of HDPE fabrics in HDPE bags by stitching - Appellant neither obtained central excise registration nor paid any duty - Penalty u/s 11AC - Held that:- The appellant were receiving cut pieces of HDPE fabrics from principal manufacturers and converting the same into HDPE bags on job work basis. We are of the view that by this activity of the appellant a new product with distinct name, characteristics and uses has emerged and as such the processes undertaken by them amounts to manufacture and hence would attract Central Excise duty under Heading No. 3923.90 - it is clear that the appellant neither obtained central excise registration nor had intimated the jurisdictional central excise authorities about their activities in any manner. In view of these circumstances, there is indeed suppression of facts with intention to evade payment of duty and longer limitation period for recovery of duty has been correctly invoked under proviso to Section 11A(1) of the Central Excise Act and penalty under Section 11AC has been correctly imposed - Decided against assessee.
|