2016 (10) TMI 483

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..... ised either before lower authority or first appellate authority - Held that:- there is no quarrel on the merit of the case that duty on the process carried by the appellant is payable. On limitation and issue of cum-duty price, on perusal of orders of both the lower authorities, we find that these issues were not raised. Since, the issues on limitation and valuation are mixed question of law and f .....

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..... ed by the Commissioner (Appeals), Central Excise, Pune-I, wherein upholding the Order-in-Original, the appeal of the appellant was rejected. 2. The issue involved in the present case is whether the activity of profiles cutting from M.S. plates is amount to manufacture of excisable goods. 3. Shri S. Narayanan, Ld. Counsel appearing on behalf of the appellant, fairly conceded on the merit of .....

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..... g on behalf of the revenue reiterates the findings of the impugned order. He further submits that this is the case of clandestine removal. Therefore, extended period is correctly applicable. He placed reliance on the case of Hon ble Supreme Court in the matter of Tejas Networks India Ltd. Vs. Commissioner [215 (316) E.L.T. A157 (S.C.)] and also Sanjay Industrial Corporation Vs. CCE [2003 (155) E.L .....

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