TMI Blog1999 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Jyoti Balasundaram, Member (J)]. The Collector of Central Excise, Raipur has confirmed a duty demand of Rs. 19,37,197/- on gittis which he has held to be manufactured goods falling under CET sub-heading 2505.90 and has imposed a penalty of Rs. 1,50,000/- on the appellants herein for contravention of the Central Excise Rules relating to obtaining licence, registration, fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction Co. Ltd. reported in [1997 (89) E.L.T. 123] and the Hon ble Madhya Pradesh High Court decision in the case of Sunderson Minerals Ltd. [1995 (75) E.L.T. 273]. The ratio of the above decisions is applicable on all fours to the facts of the present case and hence following the ratio thereof, we hold that the activity of the appellants of crushing of gittis out of boulders amounts to manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that extended period of limitation under- the proviso to Section 11A of the Central Excise Act, was not applicable due to the existence of the bona fide belief. We therefore, set aside the demand for the period beyond six months from the relevant date and confirm the duty demand within the normal period of six months and also proportionately reduce the penalty to Rs. 10,000/-. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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