9911796707
TMI Blog2015 (8) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. 2. It is an admitted position between the parties that save the assessment years, the facts which arise for consideration are common in both the petitions. 3. The Petitioner is engaged in manufacture of fabric whiteners (said product) at its plant in Uttaranchal. For the Assessment year 2009-2010 and 2010-2011 the Petitioner claimed the benefit of Section 80IC of the Act, in respect of the said product. The same was accepted by the Assessing officer in his orders for assessment passed under Section 143(3) of the Act passed on 23 March 2011 and 6 December 2012, for Assessment year 2009-2010 and 2010-2011 respectively. 4. Thereafter the two impugned notices dated 21 March 2014 were issued to the Petitioner. The reasons in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act will not apply in the said product. 6. The Assessing officer by his order dated 10 February 2015 passed an order rejecting the Petitioner's objections to the reopening notice. 7. Mr.Jehangir Mistri, learned Senior counsel for the Petitioner in support submits that impugned notice is without jurisdiction as under: (a) This is mere change of opinion as issue of claim for deduction under Section 80IC of the Act was considered during regular assessment proceedings; (b) In any view the activities of making the said product even if not manufacture would yet amount to production of an article or thing. Thus the requirement of Section 80IC of the Act is satisfied; (c) So far as the other condition viz. not falling in Schedule XIII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays proceeded on the basis that the making of the said product is manufacture as the order of the CEGAT was never brought to the notice of the Revenue. Therefore this issue was never adverted to, much less examined, during the regular assessment proceedings. Therefore there could be no question of any change of opinion. So far as the other objections are concerned viz. even if no manufacture yet it would be production of the said product would also require factual examination. However, at this stage one must also not lose sight of the fact that the charge under Section 3 of the Central Excise Act, 1944 is on goods produced or manufactured in India. So far as the issue of Schedule XIII to the Act is concerned, the issue whether it is to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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