TMI Blog2016 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... that circumstance, the benefit of doubt goes in favour of the appellant. Consequently, we hold that the extended period of is not invokable as the show cause notice was issued in this case on 3.1.2002 by invoking the extended period of limitation for the period 1996-1997. In that circumstance, the show cause notice is barred by limitation. We further find that if the extended period is to be taken into account then also some art of the period five years. As we have already held that the extended period of limitation is not invokable, in the circumstances the impugned order is set aside and the appeal is allowed with consequential relief, if any. - Appeal No. E/4606/2004-Ex(DB) - FINAL ORDER NO. 61531/2016 - Dated:- 18-10-2016 - Mr. Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 99,707/- was confirmed alongwith interest and penalty of equivalent amount was also imposed on the appellant. Aggrieved with the said order, the appellant is before us. 3. Learned Counsel for the appellant submits that as the appellant is engaged in the activity of Punching, Notching, Bending and no new product [articles has been emerged, therefore, the activity does not amount to manufacture. To support his contention, he drew our attention to the letter dated 18.9.1992 issued by the Assistant Collector, Central Excise, Chandigarh clarifying the position that the said activity does not amount to manufacture. Therefore, he prayed that the impugned order be set aside. He further submits that as the issue involved in this case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng out of the raw material namely blank supplied by Rail Coach Factory and that can be used as part of the Rail Coach Factory. Therefore, on merits, we find that the activity undertaken by the appellant amounts to manufacture. 8. We further find that as during the impugned period, there was clarification given by the Assistant Collector, Central Excise, Chandigarh to the effect that which is reproduced below:- (ii) Showed the blank of Body Side Pillar being sent by M/s RCF and also the item received from M/s AES. He explained that only the process of Edge bending has been applied by M/s AES. He stated that after receiving the item from M/s AES, the left Body Side Pillar Right Body Side Pillar are welded into a pair and further tack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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