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2015 (7) TMI 27 - AT - Central ExciseManufacturing activity or taxable service - Activity of fabricating various iron and steel items by cutting, drilling and making holes etc. - Held that:- confirmation of excise duty by invoking longer period of limitation, without going into the legal issue as to whether the activity amount to manufacture or not, would not be appropriate inasmuch as the appellant was admittedly discharging the service tax liability on the activity undertaken by them with the due knowledge of the Revenue. As regards service tax, learned advocate fairly agrees that the same was collected from their customers but not deposited with the Revenue. In view of the above, we direct the applicants to deposit ₹ 30,00,000 within a period of twelve weeks - stay granted towards demand of duty of excise.
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