2012 (11) TMI 1004

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....Verma, DR, for the Respondent. ORDER The appellant during the period of dispute from 13-7-1996 to 4-10-1997 received HDPE fabrics from M/s. Jain Plaspack Pvt. Ltd. for conversion into HDPE bags by stitching. The department being of the view that the activity of the appellant amounts to manufacture and since they had neither obtained central excise registration nor paid any duty, issued a sho....

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.... grounds. Firstly demand is barred by limitation and that the appellant only stitched fabrics on job work basis, which exercise cannot be termed as manufacture as such the levy of excise duty on the appellant is not sustainable. He, therefore, pleaded that impugned order is not correct. 3. Shri R.K. Verma, ld. DR, defended the impugned order reiterating the findings of the Commissioner (Appeals....

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.... undertaken by them amounts to manufacture and hence would attract Central Excise duty under Heading No. 3923.90. 6. As regards the question of limitation, from the records, it is clear that the appellant neither obtained central excise registration nor had intimated the jurisdictional central excise authorities about their activities in any manner. In view of these circumstances, there is inde....