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2016 (11) TMI 780 - CESTAT CHANDIGARH

2016 (11) TMI 780 - CESTAT CHANDIGARH - TMI - Opting out of Compounded Levy Scheme - demand of duty alongwith interest and penalty - conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta - Held that: - reliance placed on the decision of the case [2015 (12) TMI 743 - SUPREME COURT] where it was held that the process of cold rolled steel from hot rolled steel amounts to manufacture - the activity undertaken by the appellant amounts to manufacture. In tha .....

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cold rolled steel patta and patti from the department by showing nil ER-I returns and from 1.1.2002, the appellant has resumed paying duty on their activity by understanding that their activity amounts to manufacture, In that circumstance, we hold that the adjudicating authority has rightly invoked the extended period of limitation. - Appeal dismissed - decided against appellant. - Appeal No. E/3026-3027/2006-Ex(DB) - FINAL ORDER NO. 61537-61538/2016 - Dated:- 18-10-2016 - Mr. Ashok Jindal .....

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paying duty on their activity. An investigation was conducted in the factory premises of the appellant on 26.12.2001 and it was found that prior to 1.4.2000, the appellant was paying duty under the compounded levy scheme on their activity but on 1.4.2000, the appellant opted out of compounded levy scheme by not paying duty on their activity. Therefore, the proceedings were initiated against the appellant, the duty was demanded on conversion of cold rolled stainless steel patti/patta from hot ro .....

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ivity of conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta does not amount to manufacture. In that circumstance, the appellants are not liable to pay duty. 4. It is further submitted that as the show cause notice has been issued on 29.3.2005 for the period 1.4.2000 to 31.12.2001 invoking the extended period of limitation, therefore, the demand is barred by limitation. 5. On the other hand, learned AR opposed the contention of the learned Counsel an .....

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26.12.2001, the appellant started paying duty from 1.1.2002. It was also submitted by the learned AR that the appellants were submitting nil ER-I returns during the impugned period by suppressing their turnover during the impugned period. Therefore, the extended period of limitation is invokable in this case. 6. Heard the parties and considered the submissions. 7. Although there are decisions of the Supreme Court on the issue where of cold rolled stainless steel patti/patta from hot rolled stain .....

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