9911796707
TMI Blog2002 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Rules by the appellant. Appeal allowed with partial relief . 2. Learned Commissioner (Appeals) further held, As regards the issue on limitation, I find that the appellant had placed sufficient evidence on record for information of the Department, so no cause existed for invocation of extended period . 3. Being aggrieved by the order regarding imposition of penalty u/r 173Q the assessee has filed the Appeal No. E/1247/2002-NB. Being aggrieved by the order of not sustaining demand of duty Revenue has filed the Appeal No. E/1135/2002-D. 4. Since both the appeals arise out of the same impugned order they were heard together and are being disposed of by this common order. 5. The facts of the case briefly stated are that M/s. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, twisting, doubling, multiple-folding, cabling, or any other process, or any one of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . It was contended on the basis of the contents of the above Notes that the assessee did not undertake any of the processes inasmuch as they only repacked the goods and cleared them without payment of duty. After hearing the Additional Commissioner confirmed the demand of duty and imposed a penalty equal to the amount of duty on the assessee u/s 11AC and Rs. 4.0 lac u/r 173Q of the C. Ex. Rules, 1944. 7. Arguing the case for the assessee Shri K.K. Anand, learned Counsel submits that the entire demand is beyond six months. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Notes are specifically mentioned in the Notes. Any other process cannot include the process of repacking as the processess mentioned in the Note pertain to the yarn itself and not repacking, we, therefore, hold that repacking of yarn does not amount to manufacture and hence we do not see any reason to interfere with the findings of the Commissioner (Appeals) in the impugned order. 13. In so far as the appeal of the assessee regarding imposition of penalty is concerned we note that the learned Commissioner (Appeals) in the impugned order has rendered a finding that sufficient evidence was supplied by the assessee and, therefore, no cause existed for invocation of extended period. Since this aspect has not been agitated in the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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