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2018 (9) TMI 12 - AT - Central ExciseManufacture or not - appellant is doing job-work on castings supplied by M/s.Escorts Ltd. and after doing the said activity the goods were sent back to M/s.Escorts Ltd. for further processing - The case of the Revenue is that the activity undertaken by the appellant M/s.Progressive Instruments & Machine Tools amounts to manufacture and they are not paying duty - Extended Period of Limitation. Held that:- It is a fact on record that on the activity undertaken by the appellant, the appellant is discharging Service Tax and the same has been accepted by the department. In that circumstances, demand for the period September, 2007 to June, 2011 cannot be demanded from the appellant by issuance of the show cause notice dated 05.10.2012 as the activity undertaken by the appellant was known to the department - demand with Penalty set aside - appeal allowed - decided in favor of appellant.
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