9911796707
TMI Blog2012 (8) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER In the instant case vide Order-in-Appeal duty demand to the tune of Rs. 31,58,129/- has been confirmed against the appellant with interest and equal amount of penalty. The demand has been confirmed on three counts namely; that the appellant during the period in dispute was importing N-Butyl acetate in bulk and repacking the same in smaller packs and clearing those packs on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in bulk and cleared the same in smaller packs after repacking as such in view of Chapter Note 10 of Chapter 29 the activity carried out by the appellant amounts to manufacture. As such the appellant has rightly cleared the goods on payment of excise duty and availed the Cenvat credit on CVD paid by him. In the alternative, it is contended that even if the plea of the department is accepted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause the appellant is not a manufacturer. 4. We have considered the rival contention and perused the record. We find merit in the contention of the appellant so far as duty demand in respect of N-Butyl is concerned. Accordingly, the stay application is partly allowed. Appellant is directed to deposit a sum of Rs. 3 lakhs within a period of four weeks from today. In the event of compliance of abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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