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2018 (11) TMI 730 - AT - Central ExciseProcess amounting to manufacture- activity of galvanization - job-work - N/N. 214/86-CE - demand of duty. Activity of galvanization - bonafide belief that activity of galvanization does not amount to manufacture - time limitation - Held that:- Ignorance of law is not an excuse. Therefore, non payment duty on the galvanization activity, which amounts to manufacture, the appellant is liable to pay duty - As the appellant has concealed the vital fact from the department, therefore, malafide of the appellant is proved - appellant liable to pay duty - extended period rightly invoked. Post April, 2007, the activity of galvanization undertaken by the job worker - liability of job worker is to pay duty - Held that:- As the appellant has filed undertaking to pay duty on the activity of galvanization done by the job worker, therefore, the appellant is liable to pay duty for the period May, 2007 to January, 2010 - demand confirmed. Appeal dismissed - decided against appellant.
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