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2019 (10) TMI 19 - AT - Central ExciseProcess amounting to manufacture - fabrication of aluminium composite panels (ACP) falling under subheading 7610.90 of CETA, 1985 - SSI Exemption - time limitation - HELD THAT:- Despite the various submissions given by the appellant, the issue stands decided by the jurisdictional High Court in CCE., MANGALORE VERSUS MANGALORE REFINERIES & PETROCHEMICALS LTD. [2010 (9) TMI 756 - KARNATAKA HIGH COURT]. As such, judicial discipline requires that this Bench follow the Hon’ble High Court’s order, as the same has not been stayed or set aside by a higher Court - Therefore, we are not in a position to appreciate the submissions of the appellants as far as the merits of the case are concerned - the activity of the appellant in cutting, etc., of aluminium composite panels for the purpose of cladding amounts to manufacture. Time Limitation - HELD THAT:- The appellants have a fair case in terms of limitation. As submitted by the appellants, the appellants have given a letter to the department as back as 1.4.2003/04 informing the department about their activity undertaken in respect of ACPs; they have been regularly filing ER-3 returns and they have furnished the figures relating to the value of clearances of ACPS vide letters dated 6.1.2005 and 11.4.2005. We find reasons to believe that it is because of a bona fide belief the appellants held, they did not submit the figures relating to the clearances of ACP in their ER-3 returns. For this reason, alone, suppression, etc., with an intent to evade payment of duty cannot be invoked - the demand is hit by limitation. The appeal is partly allowed by way of remand for the purpose of computation of duty for the normal period.
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