2011 (5) TMI 768

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....i R.S. Sangia, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After rejecting the request for adjournment made by the ld. Advocate, we proceed to decide the appeal itself. Accordingly, we have heard Shri R.S. Sangia ld. SDR and have gone through the impugned order. It is seen that the duty of Rs. 41,04,217/- (Rupees Forty One Lakhs, Four Thousands, Two Hundreds and Seve....

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....int of time bar. The period involved is 1998-2000, whereas the Show Cause Notice was issued in 2003. During the relevant period, various decisions of the Tribunal were to the effect that such activity of cutting, bending, and punching duty paid articles, plates or channels does not amount to manufacture. It was only subsequently that the matter was referred to Larger Bench in the light of the deci....

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....ion, have relied upon the Hon'ble Supreme Court judgment in the case of Continental Foundation Jt. Venture v. CCE, Chandigarh, 2007 (216) E.L.T. 177 (S.C.), wherein it was observed that when there is a bona fide doubt as to non-excisability of the goods due to divergent views of Hon'ble Courts, extended period of 5 years cannot be invoked and more failure or negligence in not taking licence or not....

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....ourts having held different views on the issue, the appellants can be said to be under bona fide belief and extended period of limitation cannot be invoked. 4. Inasmuch as the law on the issue is clear, i.e. to the effect that when there are divergent views, many of which are in favour of the assessee holding the field, no suppression or mis-statement can be attributed to the assessee, to ....