2011 (6) TMI 732

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of ₹ 4,12,67,046.00 and penalty of equal amount imposed under Section 11AC of the Central Excise Act, 1944. 3. The demand is confirmed on the ground that the applicant is a manufacturer of Eveready Recharge , which is classifiable under Heading 85 of the Central Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urer. In this connection, the applicant relied upon a decision of the Hon ble Supreme Court in the case of Pawan Biscuits Co. (P) Ltd. v. CCE, Patna, reported in 2000 (120) E.L.T. 24 (S.C.). 5. Learned Special Counsel appearing on behalf of the Revenue submitted that as per the provisions of Section 2(f) of the Central Excise Act, the process undertaken to make the goods marketable amounts to m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with the packing materials. The job worker places both the articles in a blister pack. The Hon ble Supreme Court in the case of Pawan Biscuits (supra) held that the biscuits manufactured by M/s. Pawan Biscuits from raw materials supplied by M/s. Britannia Industries Ltd., are given back to or delivered under the instructions of M/s. Britannia Industries even then M/s. Pawan Biscuits Company is the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X