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TMI Blog2022 (2) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... he issuance of exemption notification dated 05.12.2008. With these observations, we are in agreement. The discussion of the Tribunal on the point is rather brief. We have therefore referred to the stand of the department in the show-cause notice and that of the assessee in the reply filed. This would demonstrate that the question is whether the process undertaken by the assessee amounted to manufacturing process. We may recall, the assessee had contended that in all cases the sugar is subjected to heating process and though it may undergo physical changes, the chemical character remains the same and mere physical change does not bring into existence a new commodity. Extended period of limitation - HELD THAT:- In fact in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018, 54/2018, 55/2018 and 56/2018: These appeals arise out of common background. The facts may be noted from D.B. Central/excise Appeal No.51/2018 which is treated as a lead case. The respondent-assessee is engaged in preparing Boora (brown sugar), mishri, batasha and makhana. The Commissioner of Central Excise issued a show-cause notice dated 01.10.2003 in which he has alleged that the assessee was manufacturing the said items. With respect to the mode of preparing these items, it was alleged as under:- (1) Boora: sugar is mixed with water along with some ingredients like citric acid, hydro-sulphide and thereafter boiled for certain time to remove the impurities as sludge and to attain certain viscosity of molten mass. The molte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sludge and then the solution is boiled for a certain period and the heated concentrate molten mass obtained is poured into rotating copper/iron pot. Due to the rotation the mixture solidifies into small rough round form on cooling known as Chironjidana or Makhana. It is commonly used as Prasad, and a sweet Chabena. This is also consumed directly as food. According to the Commissioner, preparation of these items involved a manufacturing activity. The process undertaken by the assessee brings into existence a new commodity with a different name and which is commercially marketed. In the process the sugar which is the main raw-material, changes its character. Thus the assessee was engaged in manufacturing activities. Despite this, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal are separated from molten liquid and dried. Large crystals are also broken and crushed into smaller pieces. The product is used in temples, restaurants, Ayurvedic medicinal preparation and on the festive occasion. (3) Batasha- sugar is mixed with water along with some ingredients like citric acid, hydro-sulphide, Milk powder and thereafter boiled to certain time to remove the impurities as sludge and then the thick boiled molten mass dropped upon a flat surface which on cooling get dried into hard bubbled product formed which is known as Batasha. It is commonly used in ceremonies, Prasad, consumed directly as food, and also used as antidote for heartstroke. (4) Chironjidana/Makhana : Sugar is mixed with water along with some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of larger period of limitation. We have heard learned counsel for the parties at considerable length. At the outset learned counsel for the assessee raised an objection that the appeals are not maintainable before the High Court in view of Section 35L of the Central Excise Act. We are however of the opinion that the appeals concernd only the question of invocation of larger period of limitation and such question is not hit by the provisions contained in Section 35L of the Central Excise Act. This contention is therefore turned down. Coming to the merits of the issue we notice that the Tribunal has curtailed the period of limitation for collecting duty on the ground that the issue was not free from doubt prior to the issuance of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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