2007 (2) TMI 383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... na, S.D.R., for the Respondent [Order per : Jyoti Balasundaram, Vice-President]. The above applications for waiver of pre-deposit of duty and penalty arise out of the order of the Commissioner of Central Excise, Mumbai. Demand of duty of Rs. 2,21,30,791/- raised in four show cause notices covering the period September 2000 to February 2006 has been confirmed on the following products :- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it containers and bearing a brand name ). The extended period of limitation invoked in the show cause notice dated 2-9-2005 which covers the period August 2000 to March 2005, has been upheld. 2. We have heard both sides. 3. The first contention of the applicants that no manufacture is involved as they only procured items, which had already been subject to the process of manufacture by an indep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent from the product served by the applicants, viz. the Wrap. Further, prima facie in the case of these three products as well as Pizza Puffs and French Fries, they are ready to eat only after the process of heating/frying is carried out and are, therefore, marketable only after the adoption of processes by the applicant company. For these reasons we hold that prima facie the products in dispute a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (S.C.) wherein the apex court has held that the expression container in Heading 48.18 of the schedule to the CETA, 1985 has to be construed to mean packing containers which are analogous to boxes and cartons, i.e. an enclosed receptacle which can be used for storage and transportation of articles, and that egg trays being receptacles which are not covered or enclosed cannot be used for transp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be held guilty of suppression with intent to evade payment of duty. 4. In the light of the above, we hold that no strong prima facie case for unconditional waiver has been made out. Having regard to the above prima facie findings on the packing of some of the products and on limitation, we direct pre-deposit of Rs. 10,00,000/- (Rupees ten lakhs only) towards duty within a period of eight we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X