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2014 (12) TMI 454 - CESTAT MUMBAIConfiscation of goods - Redemption fine - whether the activity undertaken by the appellant of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture and consequently they are liable to pay duty - Held that:- although the appellants have no case on merit but on limitation they are having a case as the show-cause notice dated 09.08.2012 has been issued by invoking extended period of limitation. Hence, the proceedings under the said show-cause notice are set aside. However demand pertaining to other period is upheld as same are within the limitation period. As in this case, the extended period is not invokable therefore, the goods are not liable for confiscation. Accordingly, confiscation is set aside. Consequently, redemption fine is not imposable. Following decision of JCB India Ltd. [2014 (2) TMI 632 - CESTAT MUMBAI] - penalties in this case are not warranted - However, demand confirmed under other SCN is within limitation period hence confirmed - Decided partly in favour of assessee.
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