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TMI Blog2013 (10) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 2(f) of the Central Excise Act, 1944 r.w Note 4 of Chapter 15(2003-04, 2004-05) of the First Schedule to the Central Excise Tariff Act, 1985 – Held that:- Prima facie the Appellant are engaged in the process of re-packing of refine edible oil from bulk to retail packs and affixing the brand name of the customer - the Applicant, though claimed SSI exemption, but the same was not consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit of duty of Rs.39.23 lakh and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, ld. Advocate submitted that the ld. Commissioner has not decided the issue on merits, but dismissed their appeal for failure to pre-deposit Rs.31,23,781/- as directed by him as a pre-condition for hearing the appeal. Ld. Advocate also submitted that the Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02-CE dated 01.03.2002 and 08/03-CE dated 01.03.2003, as the case may be. However, the said request was not considered by the adjudicating authority on the ground that neither they had submitted a declaration nor obtained any registration from the Department. 3. Ld. AR for the Revenue has fairly accepted that the ld. Commissioner (Appeals) has not decided the case on merits. 4. We have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture, is a debatable one and accordingly, the ld. Commissioner (Appeals) is directed to decide the issue on merits. However, we find that while remanding the matter to the ld. Commissioner (Appeals), the Appellant should be put to terms. In these circumstances, we direct the Appellant to deposit 25% of the duty involved in this case, within twelve weeks from today and report compliance di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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