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2018 (2) TMI 67 - AT - Central ExciseManufacture - fixing images in the Pre Sensitized Aluminum Litho Plates using CTP technique by adopting various processes - whether the process amounts to manufacture - time limitation - Held that: - the appeal of the Revenue can be disposed of on limitation aspect - Though the Revenue has contended in the memorandum of appeal that the Commissioner (Appeals) should not be considered the limitation aspect as the time bar plea raised for the first time before him. However, we find the above contention of the Revenue is factually incorrect in as much as the limitation plea was raised by the respondent before the original adjudicating authority. On merits also, there is no evidence raised by the Revenue as regards any suppression or mis-statement by the respondents, with an intention to evade payment of duty. If the department’s own senior officer of the level of Commissioner (Appeals) has held in favour of the assessee on the issue of manufacture, we cannot find any fault with the assessee for entertaining the same belief - In the absence of any evidence to the contrary that such duty has not been paid by them with malafide intention, we are of the view that the extended period of limitation cannot be invoked by the Revenue and the appellate authority has rightly extended the benefit to the assessee. Appeal dismissed - decided against Revenue.
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