TMI Blog2018 (2) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation - Held that: - there can be no justification for invoking the extended period of limitation under Section 4A for demand of such duty - demand restricted to normal period. Appeal allowed in part. - Excise Appeal No. 51021 of 2017 - Final Order No. 50311/2018 - Dated:- 19-1-2018 - Hon ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member ( Technical ) Sh. S. Sunil, Advocate for the appellant Sh. H. C. Saini, AR for the respondent ORDER Per : V. Padmanabhan The present appeal is filed against the order-in-appeal No. 318 CI DLH/2016 dated 16.02.2017 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article as per definition given in the Note 1(k) to Chapter 72. He accordingly, argued that the duty demand is not justified. In any case, he argued that there is no justification for invoking the extended period of limitation particularly in view of the clarification issued by the Department. 5. Ld. AR justified the impugned order. He brought to our notice a decision of the Hon ble Allahabad High Court in Agra Metal Perforators vs. Commissioner, Sales Tax -1981 (48) STC 378 (All.). 6. We have heard both sides and considered the submissions. We note that the appellant has carried out the activity of perforation of flat rolled product. The crux of the dispute is whether such activity would amount to manufacture, in which, case the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eramic articles was treated as a chemical and not as bullion or as an unspecified item in Indian Ceramic House, Agra v. Commercial of Sales Tax [1970] 26 STC 413. In my opinion, therefore as a result of perforation of the iron sheets a different commercial commodity comes into existence and since it is not covered by the categories mentioned in Clause (iv) of Section 14 of the Central Act, it cannot be treated as iron and sheet but has to be treated as an unclassified item . 7. By following the observation of the Allahabad High Court, we come to the conclusion that the activity of perforation of flat rolled steel sheets does amount to manufacture. Accordingly, in terms of Section 2(f) of the Central Excise Act, 1944 the appellant will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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