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TMI Blog2001 (8) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the Central Excise law. It was alleged that they manufactured and cleared the goods without payment of duty. It was further alleged that in doing so, they had not obtained licence nor had they maintained statutory registers. Demand for duty was made amounting to Rs. 2,95,211.85 for the articles of cement manufactured during the period 1-4-85 to 27-2-86 ; duty amounting to Rs. 4,39,580.55 was demanded on windows and ventilators manufactured during the period 1-4-86 to 5-5-88. Show cause notice invoked the extended period claiming suppression etc. with intent to evade duty. After hearing the assessee, the Commissioner passed orders confirming the duties as shown above, imposing penalty of Rs. One lakh and ordering confiscation and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under such notification. We find that the ratio of this judgment squarely applies to the present case to extend of benefit on limitation to the remaining amount of Rs. 2,95,211.95. 5. The second part of the demand pertained to windows and ventilators during the period 1-4-86 to 5-5-88. Admittedly, there is no Notification under Sec. 11C in their regard. Ld. Counsel claimed that the activity of assembling the windows and ventilators will not amount to manufacture. In making this, he relies upon the Tribunal judgment in the case of Vindhya Paper Mills Ltd. v. CCE, Aurangabad [1998 (97) E.L.T. 298]. The Tribunal in this judgment held that where structurals were used in godowns and stores made by cutting angles and sections into require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Shri D.D. Shivashwarkar, Project Manager of the appellant described the manufacture of windows as follows : These are manufactured fully out of Iron sections. For this purpose the sections of the required size T L sections, Square bars etc., are procured from the open market and brought to the site. These are cut into required size by electrically operated cutting machines. These sections are welding together by butt welding machines. The welded parts grinded by electrically operated grinder machine to remove the butts. Then red oxide applied as primer and then handed over to CIDCO after raising invoices on them fortnight basis and payment also received accordingly. 8. The process described by panchas as well the Project ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand, he submits that his clients were under the bona fide belief that as far as the windows were concerned they were not excisable. 12. On reading the subject letter, we find that in terms of paragraph 3 thereof, there was knowledge on the part of the assessee that for quite sometime, duty was leviable on building construction material. This letter does not support the contention that there was bona fide belief in the mind of the assessee that the goods were not excisable. On the other hand, we observe that the assessees were using the nomenclature window in transporting the same to the buyers. 13. On consideration, therefore, we are unable to accept the plea for limitation as far as window is concerned. 14. The last claim made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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