Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1101 - AT - Central ExciseDuty demand - Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different manufactured product - Held that:- Plaited wire bands and the like of Aluminium with a steel core fall under CETA 76.04 and have a different name, character and use. The certificate given by a Chief Engineer of Govt. of Mizoram cannot be considered as an authority that there is no change in the raw material and the finished product, when there is a change in the classification of the finished goods to 76.14. Criteria laid down by Hon’ble Apex Court in the case of U.O.I. Vs. Delhi Cloth & Mills Co. Ltd. [1962 (10) TMI 1 - SUPREME COURT OF INDIA], regarding change in the name, character and use of the resultant product are fulfilled - activities undertaken by the appellants amount to manufacture of finished goods falling under CETA 76.14. Extended period of limitation - appellants never filed any declaration with the Department indicating the processes undertaken by them. When no intimation of the activities is filed with the department, it cannot have any knowledge of the activities being undertaken. Under the circumstances we agree with the view of the Adjudicating authority that extended period of five years is invokable in these proceedings - Matter remanded back - Decided in favour of assessee by way of remand only .
|