2006 (12) TMI 282

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..... , JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In terms of the impugned order the appellant is required to pre-deposit a sum of Rs. 58,22,618/- (Rupees Fifty-eight lakhs twenty-two thousand and six hundred eighteen only) along with interest. Further equal penalty has been imposed under Section 11AC. A penalty of Rs. 5,00,000/- (Rupees Five lakhs only) is required to .....

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..... i-IV reported in 2004 (172) E.L.T. 475 (Tri.-Mumbai) the Tribunal held that repacking from 50 Kgs. 30 Kgs. and 25 Kgs. drums to 10 Kgs. drums, 1 Kg. and half Kg. polythene packs would not amount to manufacture under Note level to Chapter 29 or co-error into 3 to Chapter 32. He said that there is a distinction between bulk pack and standard pack. In the present case, there is no repacking from bulk .....

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..... aboratories Ltd. v. CC and CCE, Aurangabad - 2002 (139) E.L.T. 366 (Tri-Mumbai). (4) Buns and Cones Pvt. Ltd. Ors. v. CCE, Delhi-II - 2005 (187) E.L.T. 462 (T) = 2005 (124) ECR 371 (Tri.-Delhi). 2. In the Buns case it has been clearly held that enhancement of marketability by repacking is not covered by the deemed definition of manufacture given in Note 7 to Chapter 21. Note 7 to Chapter .....

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