2008 (7) TMI 176 - AT - Central Excise

Unpacked tea brought from sister units u/r 173H for packing on payment of duty - whether the impugned activities amount to manufacture - It is not the case of the appellant that packaged tea was a different excisable commodity after 1-3-1999 - It is a clear finding in the order of the appellate Commissioner that from 1-3-1999 packaged tea was not a separate excisable commodity - This finding has not been challenged in the present appeal hence revenue appeal is liable to be dismissed

Summary

The Appellate Tribunal CESTAT, Chennai considered whether activities on tea in Sholayar factory amounted to manufacture for excise duty. Packed tea was not a separate excisable commodity after 1-3-1999. The appeal was dismissed.