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2017 (8) TMI 1048 - MADRAS HIGH COURTDeemed manufacture - Valuation - whether the petitioner, who had labelled the retail packs of biscuits for the purpose of complying the statutory obligation under the Standards of Weights and Measures Act, 1976, and under the Prevention of Food Adulteration Act, is said to have undertaken the process of manufacture and if so, whether the petitioner should have registered themselves with the respondent department and whether they are liable to pay the Central Excise Duty? - Held that: - similar issue decided in the case of GERMAN REMEDIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-IV [2003 (5) TMI 180 - CEGAT, NEW DELHI], where it was held that affixing the sticker indicating the name of the importer and MRP as per the requirement under the Standard of Weights and Measures Act does not amount to labeling/re-labeling and does not amount manufacture in terms of Note 4 of Chapter 33 of the Tariff. Further, it was held that pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and Measures Act would not attract the Chapter Note - decided in favor of petitioner. Whether the respondent is justified in invoking the extended period of limitation? - Section 11A of the Act - Held that: - there is no specific allegation of fraud made out by the second respondent at the time of issuance of the show cause notice. The allegation is that non-intimation of activities to the department, which according to the respondent, amounts to suppression. However, to invoke the extended period of limitation, something more is required to be on record and the statute mandates the same which has been explained in the aforementioned decisions. Thus, it is a clear case where the extended period of limitation could not have been invoked under the facts and circumstances of the case - decided in favor of petitioner. Petition allowed - decided in favor of petitioner.
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