TMI Blog2015 (8) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice of the Revenue. Therefore this issue was never adverted to, much less examined, during the regular assessment proceedings. Therefore there could be no question of any change of opinion. So far as the other objections are concerned viz. even if no manufacture yet it would be production of the said product would also require factual examination. However, at this stage one must also not lose sight of the fact that the charge under Section 3 of the Central Excise Act, 1944 is on goods produced or manufactured in India. So far as the issue of Schedule XIII to the Act is concerned, the issue whether it is to be read cumulatively or independently is at this stage best left to the authorities under the Act to interpret. Thus, we see no re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and 2010-2011 the following conditions for availing benefit of Section 80IC of the Act : a) The unit does not manufacture or produce any article or thing; and b) The unit manufactures an article or thing specified in the 13th Schedule to the Act. The tangible material was obtained during survey proceedings in December 2013 when the statement of Petitioner's Managing Director was recorded and the order of Customs Excise and Gold Appellate Tribunal (CEGAT) was found / discovered. The order of CEGAT in the Petitioner's case passed in 1993 held that the activity of making the said product is not excisable as there is no manufacture under the Central Excise Act 1944. In the reasons recorded, it is indicated that it is undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... listed out under the NIC classification. It is submitted that to deny the benefit of Section 80IC of the Act in view of Schedule XIII to the Act all the requirements therein must be cumulatively satisfied. In view of the above it is submitted that there is no basis for reasonable belief that income chargeable to tax has escaped assessment. It is also submitted that order on objection does not deal with the issue of the said product being produced. Therefore, the entire proceedings for reopening are bad and without jurisdiction. 8. At this stage, we are required to examine whether or not the Assessing officer has a reasonable belief to come to a prima facie view that income chargeable to tax has escaped assessment. It is not necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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