TMI Blog2018 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... the process undertaken by the appellant is not covered under the category of 'Business Auxiliary Service' and amounts to manufacture, they were under an obligation to advice accordingly. Further, the central excise duty stands confirmed against them without taking into account the service tax deposited by them which accordingly to the Revenue itself was not required to be paid - there are no reasons to invoke the extended period of limitation, in the absence of any positive evidence to reflect upon the appellant's mala fide and accordingly the demand is set aside on the plea of limitation. Appeal allowed - decided in favor of appellant. - MISC. Application Nos. E/MISC/70058 & 70144/2018 in APPEAL Nos. E/51006 & 51176/2015-EX[DB] - A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 to March, 2010 and April, 2010 to March, 2011. 2. The appellant took a categorical stand that they were simplicitor undertaking the process of zinc coating on the materials received by them from the other manufacturers which activity does not amount to manufacture as no new commodity emerges and the said process only improves the utility of the material by making the product rust proof. in support, they also relied upon various decisions of the quasi Judicial Authorities as also the Circular of the Board. The demand was also assailed on the point of limitation by submitting that as the appellant was registered with the Department under Service Tax and was paying service tax on the same, it cannot be said that there was any suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nized goods falling under Ch.73 of the Central Excise Tariff Act, 1985 manufactured by them on job work basis and by doing so they have contravened the provisions of Rule 4, 5, 6, 8 11 of the Central Excise Rules, 2002 with intent to evade payment of Central Excise duty. Hence, the duty not paid by the appellants was recoverable from them by invoking extended period of limitation as provided under the proviso to erstwhile Section 11A of the Central Excise Act, 1944 as applicable at the relevant period along with interest. I therefore hold that the extended period has rightly been invoked in the instant case. 5. As is seen from the above the Appellate Authority has simplicitor observed that the appellant get themselves registered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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