2011 (12) TMI 31

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....spondent :: Mr.P.Mahadevan   JUDGMENT D.MURUGESAN, J.   This civil miscellaneous appeal raises the following substantial question of law, namely, as to whether the Revenue would be entitled to demand the payment of duty beyond the period of six months from the date it became due under the provisions of the Central Excise Act and the Rules?   2. The appellant is engaged i....

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....brand name will attract duty at the rate of 18 per cent and according to Note 2 of the said Chapter, the packing of mineral water from bulk packs to retail packs or any other process, that is labelling or re-labelling of container shall amount to manufacture. As the appellant had cleared the mineral water classifiable under CH 2201.90 from 1.4.97 to 15.7.97 without payment of duty and without obse....

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....e appeal after setting aside the order-in-original.   4. This order was taken on further appeal to the Customs, Excise and Service Tax Appellate Tribunal by the Revenue and by the impugned order, the appeal filed by the Revenue was allowed on merits. Hence, the present civil miscellaneous appeal.   5. We have heard the learned counsel for the appellant and the learned counsel for t....

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.... show cause notice was issued on 4th March, 1980 i.e. much beyond the period of six months as provided under clause (1) of Rule 10 of the Rules. Extended period of limitation had not been invoked in the present case."   8. In the case on hand, as there is a finding by the Commissioner of Central Excise (Appeals) that the extended period of limitation is not applicable to the facts of the c....