TMI Blog2018 (2) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... the memorandum of appeal that the Commissioner (Appeals) should not be considered the limitation aspect as the time bar plea raised for the first time before him. However, we find the above contention of the Revenue is factually incorrect in as much as the limitation plea was raised by the respondent before the original adjudicating authority. On merits also, there is no evidence raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) Shri S. Govindarajan, AC (AR) - for the appellant Shri S. Ramachandran, Adv. - for the Respondents ORDER Per: Madhu Mohan Damodhar Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides and after going through the impugned order of the Commissioner (Appeals), we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r their clients requirements and sold to their clients. The pre sensitized plates cannot be put into printing directly. No further processing is required to be done on the CTP plates sold which are having distinct character and use from the pre sensitized aluminum plates. TSI manufactured both dutiable goods such as letter pads, diaries etc. and exempted goods such as calendars, books etc. and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in as much as there was no malafide on the part of the assessees. For the above proposition he relied upon various decisions. 3.1 Revenue has challenged the said order on merits as also on limitation. We are of the view that the appeal of the Revenue can be disposed of on limitation aspect. Though the Revenue has contended in the memorandum of appeal that the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no fault can be found with the assessee in entertaining the plea that the activity undertaken by them does not amount to manufacture. In the absence of any evidence to the contrary that such duty has not been paid by them with malafide intention, we are of the view that the extended period of limitation cannot be invoked by the Revenue and the appellate authority has rightly extended the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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