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2015 (8) TMI 664 - HC - Income TaxReopening of assessment - change of opinion - Entitlement to benefit of Section 80IC denied - Held that:- In cases where there is a prima facie satisfaction of jurisdiction to issue reopening notice, the Petitioner can agitate the issue before the authorities under the Act. In the present facts it was in December 2013 that on survey it was found that the activity of the Petitioner was held to be not manufacture under the Central Excise Tariff Act, 1985 as far back as 1993. The revenue had always proceeded on the basis that the making of the said product is manufacture as the order of the CEGAT was never brought to the notice of the Revenue. Therefore this issue was never adverted to, much less examined, during the regular assessment proceedings. Therefore there could be no question of any change of opinion. So far as the other objections are concerned viz. even if no manufacture yet it would be production of the said product would also require factual examination. However, at this stage one must also not lose sight of the fact that the charge under Section 3 of the Central Excise Act, 1944 is on goods produced or manufactured in India. So far as the issue of Schedule XIII to the Act is concerned, the issue whether it is to be read cumulatively or independently is at this stage best left to the authorities under the Act to interpret. Thus, we see no reason to admit this petition. - Decided against revenue.
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