2017 (10) TMI 1030

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....ber (Technical) Present for the Appellant : Mr.A.K. Prasad, Advocate Present for the Respondent: Mr.H.C. Saini, D.R. ORDER These 3 appeals are against order dated 07.04.2007 of Commissioner (appeals), Delhi - II. The main appellant is having a unit at Dharamkot, Paonta Sahib District Sirmour, Himachal Pradesh, manufacturing branded Ayurvedic and cosmetic goods. They were availing benef....

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.... 2. Ld. Counsel for the appellants submitted that the period involved in the present demand is from 24.11.2003 to 13.09.2004 and the demand notice was issued on 16.01.2008. Though they have a case on merit, the ld. Counsel submitted that the whole demand will fall on limitation alone. The main appellants manufactured Ayurvedic items and cosmetic products in Himachal Pradesh. These products requ....

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....is as per the statutory obligations in terms of Weights and Measures Act and Rules made there under. The appellants had bonafidely belief that fully manufactured items when transferred to godown and further labelling done in godown will not change their status of the claim of area based exemption. In the godown they have dealt with only the product, which are manufactured by their Himachal Pradesh....

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.... Admittedly, the demand has been issued invoking extended period in terms of proviso to Section 11A (1). The products were held to be manufactured in godown of the appellant in New Delhi on the ground that labelling amounts to manufacture. We find no allegation that the semi finished goods from unit in Himachal Pradesh is shifted to finish any process of manufacture other than the deemed manufactu....