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2011 (3) TMI 744 - HC - Central ExciseLimitation - The respondent firm has accepted the classification of the goods as done under the order of the Commissioner (Appeals) - The respondent firm sent the intimation on 28-7-1992 to the Jurisdictional Assistant Collector of Central Excise with a view to bring to the notice of the Revenue about the nature of activities in connection with two products i.e. ZYGLO-ZP-4B and 9C RED - In the said intimation it was stated that the trading activity was carried out in Plot No. 31, Phase II, IDA, Pashamylaram - It was also stated that the respondent firm is repacking the bulk goods into smaller pack and sold them with their brand name. It was specifically contended that repacking the bulk goods into smaller packs did not amount to manufacture in relation to any of the Chapter of Excise Tariff and that it is a trading activity and did not amount to manufacture - The Revenue authorities did not take any steps against the respondent firm pursuant to the intimation dated 28-7-1992 - It is pertinent to note that pursuant to the intimation, the Deputy Commissioner had made an order on 3-2-1998 (41/98) in respect of one of the items covered thereunder and held that there was no suppression of facts as the respondent firm has already brought the matter to the notice of the Jurisdictional Assistant Collector - Further it is to be seen that the Jurisdictional Assistant Collector at the relevant time was the competent officer and as such the Revenue cannot disown the communication dated 28-7-1992 - the show cause notice dated 29-3-2000 was time-barred and it was rightly set-aside by the Tribunal - Decided against the revenue.
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