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2016 (11) TMI 781 - AT - Central ExciseProcess amounting to manufacture - supply of carline and body side pillar - the activity of Punching, Notching, Bending in case of carline as well as edge bending in case of Body Side Pillars - job work - Held that: - after doing Punching, Notching, Bending out of the raw material namely blank supplied by Rail Coach Factory and that can be used as part of the Rail Coach Factory. Therefore, on merits, we find that the activity undertaken by the appellant amounts to manufacture. On the basis of that clarification, it is doubtful whether the activity undertaken by the appellant amounts to manufacture or not. In that circumstance, the benefit of doubt goes in favour of the appellant. Consequently, we hold that the extended period of is not invokable as the show cause notice was issued in this case on 3.1.2002 by invoking the extended period of limitation for the period 1996-1997. In that circumstance, the show cause notice is barred by limitation. We further find that if the extended period is to be taken into account then also some art of the period five years. As we have already held that the extended period of limitation is not invokable, in the circumstances the impugned order is set aside and the appeal is allowed with consequential relief, if any.
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