2026 (7) TMI 914

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....-in-Original and the Show Cause Notice are that the Assessee, Appellant here, is engaged in the manufacture of Shafts, Pistons, Piston rings falling under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985 for which they had obtained Central Excise registration in terms of Section 2 (f) (iii) of the Central Excise Act, 1944. It further reveals that the Appellant undertook packing, re-packing, labelling, re-labelling etc. It appears that based on an intelligence gathered with regard to various manufacturing activities of the Appellant, the Revenue entertained a doubt that the Appellant undertook packing, re-packing, labelling, re-labelling of not only Pistons and Piston rings, but also of Camshafts, Crankshafts and Valve....

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....ard Shri M.N. Bharathi, learned Advocate for the Appellant and Smt. G. Krupa, learned Departmental Representative for the Revenue; we have carefully perused the documents placed on record, orders of lower authorities and also the decisions / orders relied upon by both the parties during the course of hearing. Upon hearing both sides, the following issues arise for our consideration : (i) whether Appellant was liable to pay Excise duty on clearance of Camshafts, Crankshafts and Valves from its trading area, wherein Appellant has claimed to have undertaken packing, re-packing, labelling and re-labelling which, according to Department, amounted to 'manufacture' under Section 2 (f) (iii) ibid ? (ii) whether the extended period....

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.... Range Superintendent vide his letter dt. 24.05.2013 in response to the above intimation appears to have raised certain queries with a caveat to ensure restricted use of said section [sic] and in response to the above, the Appellant vide its letter dt. 18.06.2013 has replied inter alia that Crankshaft falling under CETH 84331099 is falling under Third Schedule to the Central Excise Act, 1944 and hence, in terms of Section 2 (f) (iii) ibid, the processes like packing, re-packing of such goods in a unit container or labelling, re-labelling of containers including the declaration or alteration of retail sale price would amount to 'manufacture'. 7. Further, the Appellant has also submitted that when a letter dt. 19.01.2015 was issued indicat....