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2017 (10) TMI 653 - AT - Central ExciseManufacture - base frame fitted with engines or alternators, fuel tank and acoustic enclosures and base frame fitted with engine, alternator fuel tank and acoustic enclosures cleared to 100% EOU - According to department, the goods have been procured on the basis of invoices and the goods have been cleared as such since the activity of fitting of the base frame with acoustic enclosure etc. does not amount to manufacture - Held that: - since for the very same goods, after visit to the factory for the period 2006 07, the department having accepted that the process in the factory amounted to manufacture and also for the reason that clearances of the subject goods to independent buyers and DTA units are undisputedly made on payment of duty, the allegation that the activity does not amount to manufacture when very same goods are cleared to 100% EOU is not justified. Extended period of limitation - Held that: - there is no evidence to establish any suppression of facts or willful mis-statement with intent to evade payment of duty on the part of the respondent - the demand invoking the extended period is unsustainable. The respondent has vehemently argued to award damages basing upon the CBEC Circular F. No.390/CESTAT/69/2014-JC dated 22.12.2015 for awarding cost to the respondent as the respondent has been dragged to frivolous litigation by the department. The issue that has arisen for determination is on the basis of a show cause notice and the fact does not disclose any vexatious action on the department - the said plea is without basis. Appeal dismissed - decided against Revenue.
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