2005 (3) TMI 671

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..... Shri S.V. Parelkar, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides and considering the issues involved, it is found that - (a) Duty demand of Rs. 5.73 Lakhs (Approx) and equal amount of penalty have been imposed under Rule 173Q along with the interest and penalty of Rs. 50,000/- each on the Director and Authorised Signatory who are the a .....

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..... icit and clear terms what they were deny after detailed intimations filed with the department. The assessee also relies on the decision of this Bench in case of Amritlal Chemaux Ltd. v. Comm. of Cus., Mumbai [2004 (172) E.L.T. 475 (Tri.)] wherein note to chapter 29 of Central Excise Tariff Act was interpreted and it was held that labelling and relabelling the contents alongwith branding repacking .....

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