Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2008 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 585 - SC - Central ExciseManufacture - Plates and sheets, which are starting materials, get transformed into various products which are having a distinct name, identity, character and use - That the sheets, plates or angle irons cannot be used as cutting HS plates, Shuttering or other items for which purpose they are specifically transformed into new product - Agree with the finding recorded by the Tribunal that the activities carried out by the appellant amount to manufacture of the goods - Accordingly, finding recorded by the Tribunal on this point is confirmed. Limitation - The department was not justified in invoking the extended period of limitation under Section 11A of the Central Excises and Salt Act, 1944 (for short, ‘the Act’) and accordingly, finding of the Tribunal on this point is reversed - The department shall initiate some action against the erring officer/official for issuing show cause notice to the assessee after a gap of approximately two years and four months from the date of inspection at the factory of the assessee - The Appeal is partly allowed.
|