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TMI Blog2014 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... cisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. It cannot be said that the conduct of the assessee was not bona fide - When the activity undertaken by it was not treated as manufacture, it would not have been expected to pay the excise duty – the contention of the appellant that there was a suppression of facts and payment of duty was intentionally evaded by the assessee cannot be accepted – Decided against Appellant. - Tax Appeal No. 1545 of 2011 - - - Dated:- 21-8-2012 - V.M. Sahai and N.V. Anjaria, JJ. Ms. Naynaben K. Gadhvi, Advocate, for the Appellant. Shri Shri Paritosh Gupta fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of material gathered during visit, the Commissioner of Excise issued show cause notice in March, 2003 calling upon the respondent as to why the excise duty to the tune of Rs. 41,04,217/- should not be levied on the finished goods which were allegedly cleared during the period 1998-1999 and 1999-2000. The assessee had already paid Rs. 1 lakh which amount was accounted for. 2.2 The assessee was also called upon in the show cause notice for explaining as to why the penalty and interest should not be levied. The said show cause notice culminated into order dated 20-5-2004 by the adjudicating authority who confirmed the demand of excise duty for Rs. 41,04,217/-. It also imposed the penalty of equivalent amount under Section 11AC of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue have placed on record the written submissions, which we find are mainly dealing with issues other than limitation. 3.1 The Tribunal was justified in recording the aforesaid findings. In the facts of the case, it was not possible to ascribed any willful suppression or mis-statement on the part of the assessee for not paying excise duty because during the period in question, various decisions of the Tribunal were to the effect that the activity of cutting, bending, bunching of plats or channels in which the assessee was engaged, did not amount to manufacturing activity. In Continental Foundation Jt. Venture v. CCE, Chandigarh, 2007 (216) E.L.T. 177 (S.C.), Apex Court observed that when there was bona fide doubt as to non-excisability o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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