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2023 (8) TMI 936 - AT - Central ExciseProcess amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - Time limitation - HELD THAT:- From the definition of 'manufacture' it can be seen that as per 2(f)(ii) the definition includes certain 'deemed manufacture' as envisaged in Sections and Chapter Notes of CETA, 1985. Chapter Note 9 to Chapter 28 (which has been already reproduced) thus gives situations when certain activities in relation to goods falling under Chapter 28 are deemed to be manufacture of goods so as to attract the levy of Central Excise duty. In the appellant's own case, the issue came up for consideration in GOYAL M.G. GASES PVT. LTD. VERSUS COMMISSIONER OF C. EX. & S.T., CHANDIGARH [2016 (1) TMI 1055 - CESTAT NEW DELHI], where the Tribunal after considering the application of Chapter Note 9 to Chapter 28 held that the activity does not amount to 'manufacture'. After appreciating the facts and following the decisions, it is opined that the department has failed to establish that the activities undertaken by the appellant amount to 'manufacture'. The appellant succeeds on merits of the case. Time Limitation - HELD THAT:- The SCN has been issued invoking extended period. There were decisions in favour of the appellant and their request to surrender the registration of manufacture was also accepted by the department. Further the issue is purely interpretational in nature. No positive act of suppression has been established against the appellant - there are no grounds for invoking the extended period. The issue on limitation is also answered in favour of appellant. The impugned order is set aside. The appeal is allowed.
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