2008 (6) TMI 538

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....R, for the Respondent. [Order per : S.L. Peeran, Member (J)(Oral)]. - The appellant is required to pre-deposit Rs. 32,379/- and equal amount of penalty based on the details found in the invoice No. 016 dated 6-4-2005. Revenue has proceeded to recovery duty on the allegation that the assessee had manufactured bakery machineries classifiable under Chapter Heading 8438.10.10 of Central Excise Tariff....

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....facts and hence, the demands are barred by time. He also submits that the department could have verified about the facilities available in their factory or not for manufacture of the said capital goods. The department also has not established their case. 3. The learned SDR defends the order and points out to the entry made in the invoice showed "sub-assembly" and hence, there was manufacture....