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2016 (11) TMI 780 - AT - Central ExciseOpting out of Compounded Levy Scheme - demand of duty alongwith interest and penalty - conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta - Held that: - reliance placed on the decision of the case [2015 (12) TMI 743 - SUPREME COURT] where it was held that the process of cold rolled steel from hot rolled steel amounts to manufacture - the activity undertaken by the appellant amounts to manufacture. In that circumstance, the appellant is liable to pay duty alongwith applicable interest during the impugned period. Invocation of extended period of limitation - Held that: - The appellant has stopped paying duty with effect from 1.4.2000 till 31.3.2001 and no reason has been stated by the appellant why they stopped paying duty. Moreover the intention of the appellant to suppress the facts is made clear from their act of filing nil ER-I returns. As the appellant has suppressed their clearance of cold rolled steel patta and patti from the department by showing nil ER-I returns and from 1.1.2002, the appellant has resumed paying duty on their activity by understanding that their activity amounts to manufacture, In that circumstance, we hold that the adjudicating authority has rightly invoked the extended period of limitation. Appeal dismissed - decided against appellant.
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