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TMI Blog2013 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the central excise act - The applicants never disclosed to the Revenue regarding their activity that they are clearing polymer as such rather the applicants have shown in their declaration as chemical additives - The applicants are receiving polymer in metal crates and the polymer is debulked from metal crates into bags and the polymer bags are cleaned, repacked and relabeled - the activity cannot be considered as amounting to manufacture as per the provisions of Section 2(f) of the Central Excise Act. Waiver of Pre-deposit - The applicants have not made out a prima facie case for total waiver of duty - The applicants are directed to deposit an amount equal to 50% of the duty as pre-deposit – upon such submission rest of the duty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he allegation of suppression with intent evade payment of duty is not sustainable. The applicants, during argument, admitted that the demand for the normal period comes to approximately Rs.25 lakhs. 5. The contention is also that the issue of limitation was specifically taken before the adjudicating authority. However, the adjudicating authority has not given any finding. 6. The contention of the Revenue is that the applicants are importing the polymer by classifying the same under Chapter 39 and after repacking, the applicants were clearing the same by re-classifying under Chapter 38 of the Central Excise Tariff just to take advantage of Chapter Note 10 of Chapter 38 of the Tariff whereby the activity of packing and repacking of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng polymer in metal crates and the polymer is debulked from metal crates into bags and the polymer bags are cleaned, repacked and relabelled. We find that this activity cannot be considered as amounting to manufacture as per the provisions of Section 2(f) of the Central Excise Act. The applicants pleaded financial hardship on the ground that deposit of the amount will cause undue hardship. Keeping in view the facts and circumstances of the case, we find that the applicants have not made out a case for total waiver of duty. The applicants are directed to deposit an amount equal to 50% of the duty confirmed, within a period of eight weeks. On deposit of the above mentioned amount, pre-deposit of the remaining amount of duty, interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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