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2013 (12) TMI 166 - CESTAT NEW DELHIActivity amounting to manufacture or not - Manufacture of Aluminium door and window frames – Held that:- The appellants were undertaking the identical activities at Noida also and no demand stands raised by the excise authorities at Noida till date - This fact itself can be considered to be sufficient for the appellant to entertain a reasonable belief that the activity undertaken by them does not amount to manufacture so as to attract duty of excise - the appellant has no regular factory and the fabrication activities were being done at site of the customers – there was bonafide belief on the part of the assessee as regards non-excisability of the product - Revenue has not produced on record any positive evidence reflecting upon the malafide of the assessee – Thus, Demand beyond the period of limitation would not be sustainable. Benefit of Exempted Clearance for SSI Exemption – Held that:- The matter needs to go back for re-quantification of the demand - Such re-quantification would be done, after excluding the value of Aluminium curtain walls as also after considering the fact that the benefit of initial clearance of Rs.50 Lakhs having been not extended to the assessee in respect of their Delhi activities on account of non-manufacturing of curtain walls, the same has to be extended.
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