9911796707
TMI Blog2011 (6) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 1998-99 invoking the extended period of limitation – Held that:- when it was in the knowledge of the department that the activity undertaken by the appellant at site amounts to manufacture on 27/01/1999, therefore, the show-cause notice has to be issued within one year from 27/01/1999. As the show-cause notice has been issued on 24/06/2002. extended period of limitation is not invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, the appellant was supplying/manufacturing fixed as well as loose furniture at the site of his clients. The department was of the view that the activity of manufacture of loose furniture amounts to manufacture and, therefore, the appellant is liable to pay Central Excise duty on the activity of manufacture of loose furniture. Therefore, one of the sites where the appellant was carrying out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19/04/2011 allowed the appeal of the appellant on the ground of limitation as extended period of limitation is not invokable. Therefore, he submits that in this case, the period involved is 1998-99 and the show-cause notice has been issued on 24/06/2002 which is beyond the normal period of limitation. Therefore, the impugned order be set aside on the ground of limitation. To support his contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the knowledge of the activity of the appellant. 5. Heard and considered. 6. On careful consideration of the submissions made by the rival sides, we find that the show-cause notice has been issued on 24/06/2002 for the period 1998-99 invoking the extended period of limitation.The contentions of the learned DR are not acceptable on the ground that the site was visited by the departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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