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TMI Blog2013 (12) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. - E/3347/2004 - - - Dated:- 30-8-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Navneet, Addl. Commissioner (AR) For the Respondent : Shri Prakash Shah, Adv. PER : P R Chandrasekharan The appeal filed by the Revenue is directed against Order-in-Appeal NO CPA/77/M-IV/2004 dated 14.9.2004 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV 2. The respondent, M/s. Sanghi Oxygen (Bombay) Pvt. Ltd., Andheri, Mumbai are manufacturers of goods falling under Chapter 28 of Central Excise Tariff Act, 1985. The respondent purchased Argon Gas falling under Chapter 28 of the Central Excise Tariff Act, 1985 in tankers from M/s. RCF Ltd. and others and unloaded the gas into tanks in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doption of any other treatment to render the product marketable to the consumer, shall amount to manufacture." As per the clarification issued by the CBE C vide Circular No. 342/58/97-CX dated 8.10.1997, "the expression packing' is considered as package containing a pre-packed commodity and the quantity of product contained therein is also pre-determined. It is done without the purchaser being present. The packages also contain information such as name of the manufacturer, quantity, value and other details of the product." Therefore, as per the said clarification, the activity undertaken by the respondent would amount to manufacture'. Therefore, the orders passed by the adjudicating authority and the appellate authority are bad in law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the tanks, it does not mean that the appellant has undertaken repacking from bulk pack to retails pack and, therefore, it is contended that the impugned orders are sustainable in law and appeal deserves to be set aside. 6. We have carefully considered the submissions made by both the sides. 6.1 As per Note 10 of Chapter 28 as it stood at the relevant time, two requirements were needed to be satisfied. One, there should labeling or re-labeling of the container and second repacking from bulk packs to retail packs. When both these conditions are satisfied, the activity would amount to manufacture'. In the present case, on perusal of the show-cause notice and the order passed by the lower appellate authority, nowhere it is coming out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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