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2012 (10) TMI 543 - AT - Central ExciseManufacture - Extended period of limitation – alleged that appellant manufactures spare parts and also procures them from the market and clear them as if they have manufactured the same – Held that:- Mere fixation of logo on the goods by supplier of raw materials who does not have even the requisite machines to manufacture the goods, cannot make him manufacturer - they do not have the necessary infrastructure to manufacture the bought-out spare parts - question of invocation of extended time-limit for imposition of penalty does not arise
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