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2014 (8) TMI 135 - AT - Central ExciseExtended period of limitation - Manufacture - Whether activity of repacking/relabelling of spare parts amounts to manufacture - Held that:- while the parts became liable to duty on the basis of MRP, the activity of repacking/relabelling did not become manufacture at the same time and retrospective amendment was brought about for this purpose. Even though retrospective amendment was brought about in the year 2011 itself, the department has issued the show-cause notice beyond the normal period. Demand has to be within the period prescribed under Section 11A. In this case it cannot be said that appellants had suppressed the facts or deliberately mis-declared to evade payment of duty and in our opinion no case has been made out for invoking extended period. In the absence of case for invoking extended period, the demand for the period beyond the normal period of limitation cannot be sustained. Since the issue falls within a narrow compass and the issue is no longer res integra, we do not consider it appropriate to postpone the matter for final hearing and grant stay at this stage - relied upon the decision in the case of J.K. Spinning and Weaving Mills Ltd. and another Vs. Union of India and others [1987 (10) TMI 51 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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