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TMI Blog2007 (6) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... -1513/2007-WZB/Ah'bad - Dated:- 28-6-2007 - [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that out of the total confirmed demand of duty of Rs. 69,94,924/- the appellant has already deposited an amount of Rs. 32,16,062/-. By treating the said deposit as sufficient for the purposes of Section 35F, we dispense with the condition of pre-deposit of balance amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was liable to pay the Central Excise duty on the same. Accordingly, proceedings were initiated vide show cause notice dt. 13-4-04, proposing confirmation of demand in respect of the goods cleared during the period 1-4-00 to 28-2-03. During the course of proceedings, the appellant took a categorical stand that they are merely affixing the label containing statutory information without repacking go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in case of Johnson Johnson Ltd. v. CCE, 2003 (156) E.L.T. 134 (Tri.), holding that labelling not accompanied by repacking from bulk to retail or any other treatment making goods marketable would not amount to manufacture. 4. The above contentions of the appellants were not accepted by Commissioner who passed the impugned order by holding that in terms of Chapter note 5 of Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that merely packing for being marketed would not do. The repacking would have to be from bulk packs to "retail packs" so as to render the product marketable directly to consumer. There is no evidence relied upon by the appellants to the effect that the cardboard boxes in which the units were placed or the thermocole containers were "retail packs". 7. In that view of the matter, the appeals are d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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