TMI Blog2018 (5) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation for the period June, 2007 to April, 2009 whereas the appellant was paying service tax to the department for their activity. In that circumstance, the extended period of limitation is not invokable - the respondent has filed declaration to the department on 20.4.2009 and thereafter the Revenue did not take any steps to initiate proceedings against the respondent. In that circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of different brands belonging to M/s. Hindustan Unliver Limited (HUL) on job work basis, without filing their declaration/option with the Department to avail the benefit in terms of Notification No.76/2003-CE dated 5.11.2003, it came to the notice that M/s. HUL had engaged few more job workers including the respondent, for undertaking the said banding work wherein they undertake packing of single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 of the First Schedule to Central Excise Tariff Act ,1985. The respondent had filed option belatedly to avail the benefit of area based exemption under Notification No.50/2003-CE dated 10.6.2003. Therefore, the respondent being manufacturer has not paid the duty on the said goods. Therefore, the show cause notice was issued to deny the benefit of Notification No.50/2003-CE dated 10.6.2003 by inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the proceedings were initiated. The matter came up before this Tribunal reported in 2015(37) STR 1007 (Tri.Del.) wherein this Tribunal has held that the activity amounts to manufacture of banding of combo packs of soaps with the pre-printed tapes showing MRP and brand name. But the matter was remanded back to the adjudicating authority to consider the facts and circumstances whether the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e did not take any steps to initiate proceedings against the respondent. In that circumstance, we hold that the extended period of limitation is not invokable. Consequently, the proceedings initiated against the respondent are set aside. 5. In the result, the appeal filed by the Revenue is dismissed by setting aside the proceedings against the respondent. (Dictated and pronounced in the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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