2012 (8) TMI 508

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..... ing, repacking, labeling and putting stickers of MRP which is process of manufacturing as per Section 2 (f) of the Central Excise Act, 1944 and finally cleared these goods on payment of Central excise duty as per Section 4A, thus the appellants have rightly discharged their duty liability as per Section 4 of the Central Excise Act, 1944 - in favour of assessee. - C/292 to 295/08 - A/596-599/201 .....

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..... additional customs duty, the goods were held liable for confiscation and accordingly redemption fine was also imposed. Penalty on the appellant and on other three appellants, namely M/s Phil Corporation Ltd, Mr. S.H. Kothari and Mr. K.D. Bhat are also imposed. Aggrieved by the said order, the appellants are before us. 2. Mr. Naresh Thacker, the learned counsel for the appellant before us and su .....

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..... l duty is confirmed to Rs. 1,70,46,113/- and the total duty paid by M.s Phil Corporation Ltd is Rs. 1,81,44,323/-. 5. Heard the learned Additional Commissioner (A.R) for the Revenue. 6. In this case it is admitted position that the goods were imported by the appellant in bulk and cleared for further process to M/s Phil Corporation Ltd who undertook the process of packing, repacking, labeling a .....

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