TaxTMI 
TaxTMI 
2016 (9) TMI 418
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....fter marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee's end would be tantamount to manufacture as per the definition of manufacture given in Section 2 (f) (iii) of Central Excise Act, 1944. (2) Whether the respondent is entitled to the benefit of Notification No.64/95-CE even though, it had not followed the procedure prescribed under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rule 2001. (3) Whether the extended period is invokable.... 2. Heard both sides. 3. For the sake of convenience the definition of manufacture given in Section 2 (f) (iii) of the Central Excise Act ....
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.... been sold to the Customer which in this case is the Defence Department of Government of India because the agreements between the Ordinance Factory and the respondent, (one of which is dated 30th December, 2006) required the respondent to do so (as per para 26 thereof). As regards the contention of the respondent that had it been aware that this process would amount to manufacture, it would have taken the benefit of Notification No.64/95- CE because the goods were supplied to Defence Department of Government of India for manufacture of vehicles falling under Chapter heading 87 and that the procedure prescribed, namely, the procedure under Central Excise (Removal of Goods at Concessio....
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....se duty collectively amounting to Rs. 29,24,686/- and Education Cess of Rs. 58,494/- on the clearance value of Rs. 1,82,79.285/- of excisable goods in excess of Rs.One Crore exemption limit, during the financial year 2006-07 and thus appears to have contravened the provisions of following Rules of Central Excise Rules, 2002 as much as:- i. Rule 4 - in as much as they failed to pay the duty of excise on the said goods at the time of their clearance as required; ii. Rule 6 - inasmuch as they failed to assess by themselves the duty of excise on the goods manufactured and cleared by them; iii. Rule 8 - inasmuch as they failed to pay duty on the due date as required under the rule ibid; iv. Rule 9 - they had n....
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....dent) to follow the Chapter 10 Procedure and claim the benefit of Notification No.64/95 - CE. In this regard, it is also pertinent to mention that observance of "chapter 10" Procedure for claiming the exemption Notification benefit is a mandatory requirement has been settled by the Five Member Bench of the Hon'ble Supreme Court in the case of Harichander Shri Gopal (supra) and prior thereto there were some decisions of the lower courts to the effect that observance of said procedure was only procedural requirement in which case during the relevant period the appellant could possibly have legitimately claimed the exemption benefit even without following the said Procedure. Thus, there is force in the respondent'....