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2018 (9) TMI 1430 - AT - Central ExciseExtended period of Limitation - the period involved in the present case is from 01/04/2002 to 31/03/2005 whereas the show-cause notice was issued on 24/01/2008 - Bonafide intent - cutting of aluminium profile into doors and windows - activity amounting to manufacture or not? Held that:- The period involved in the present case is 01/04/2002 to 31/03/2005 whereas the show-cause notice was issued on 24/01/2008 which is clearly barred by limitation. During the impugned period, there were decisions favourable to the assessee holding that the activities carried out by the assessee does not amount to manufacture. But the authorities below have relied upon the decision in the case of Mahindra and Mahindra Ltd. which subsequently held that the structure in the movable state will be subject to duty - when there are conflicting decisions, the appellant has a bona fide belief and no suppression can be alleged against the appellant and extended period of limitation cannot be invoked in such a situation. Also, the facts were within the knowledge of the Department in 2005 itself but showcause notice was issued on 24/01/2008. Therefore, demand is barred by limitation. Appeal allowed on limitation itself.
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