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TMI Blog2005 (9) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused record. 2. The appellant receives imported RBD Palmolein in containers. The palmolein so received is packed into 1 kg. packs. Duty demand has been made in the impugned order on the ground that such packing amounts to manufacture in view of the Chapter Note 4 to Chapter 15. That Note reads as under :- 4. In rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned SDR points out that the issue of manufacture was not raised before the lower authorities. Nor was that relied upon in the show cause notice. It is, therefore, being contended that the benefit of the earlier decisions of the Tribunal in the aforesaid cases is not available to the present appellant. Reliance is also being placed on the judgment of the Apex Court in the case of M/s. Impression P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression Prints v. CCE, Delhi-I - 2005 (187) E.L.T. 170. That para reads as under - 22. Mr. Bagaria next submitted that penalty has been levied under Section 11AC of the Central Excise Act. He submitted that this Section was introduced only with effect from 28th September, 1996. He relied upon the case of Commissioner of Central Excise, Coimbatore v. Elgi Equipments Ltd., reported in 2001 (128) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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