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2015 (12) TMI 252 - CESTAT NEW DELHIWaiver of pre deposit - Job Work activity for the principal availing area based exemption - Manufacture of copper ignots - Assessee contend that they are liable for service tax not excise duty - Held that:- Activity of Namo is manufacture,not service and the same would attract Central Excise duty and Namo would not be eligible for duty exemption under Notification No. 214/86-CE as Havells the principal manufacturer, were availing full duty exemption under Notification No. 50/03-CE in respect of the finished products manufactured and cleared by them. As regards the question of limitation there is no explanation as to why during period from January 2007 to January 2008 no duty was paid. In respect of period from February 2008 onward the appellant’s explanation is that they exercised the bonafide belief that their activity is service and they paid service tax on the job charges, but in respect of period prior to February 2008 there is no explanation for non-payment of duty. In any case the question of limitation is a mixed question of facts and law which has to be examined at the stage of final hearing. Therefore, so far as the duty demand of ₹ 22,83,289/- against Namo is concerned, we are of the view that this is not the case for total waiver - Partial stay granted.
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