9911796707
TMI Blog2012 (11) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty - Penalty u/s 11AC - Held that:- The appellant were receiving cut pieces of HDPE fabrics from principal manufacturers and converting the same into HDPE bags on job work basis. We are of the view that by this activity of the appellant a new product with distinct name, characteristics and uses has emerged and as such the processes undertaken by them amounts to manufacture and hence would attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Jain Plaspack Pvt. Ltd. for conversion into HDPE bags by stitching. The department being of the view that the activity of the appellant amounts to manufacture and since they had neither obtained central excise registration nor paid any duty, issued a show cause notice for demand of duty of Rs. 14,39,761/- in respect of the clearances of HDPE bags to M/s. Jain Plaspack Pvt. Ltd. along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as manufacture as such the levy of excise duty on the appellant is not sustainable. He, therefore, pleaded that impugned order is not correct. 3. Shri R.K. Verma, ld. DR, defended the impugned order reiterating the findings of the Commissioner (Appeals) in it and emphasized that the process undertaken by the appellant amounts to manufacture , that longer limitation period has been correctly invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, from the records, it is clear that the appellant neither obtained central excise registration nor had intimated the jurisdictional central excise authorities about their activities in any manner. In view of these circumstances, there is indeed suppression of facts with intention to evade payment of duty and longer limitation period for recovery of duty has been correctly invoked under provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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