2008 (4) TMI 46

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..... s to retail packs would not render the product marketable directly to the consumer – no manufacturing – revenue’s appeal dismissed - . 7344-7345 of 2002 - - - Dated:- 24-4-2008 - Ashok Bhan and Dalveer Bhandari, JJ. [Order] -1. The present appeals have been filed by the revenue under Section 35L of the Central Excise Act, 1944 (for short 'the Act') against the judgment and final order da .....

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..... ts trading activity. 3. Revenue issued a show cause notice alleging that since respondent had affixed label of their own name and other particulars, therefore, in terms of Note 10 of Chapter 28, the legal fiction of manufacture is created. The activity of affixing labels amounted to manufacture and called upon the respondent to explain as to why excise duty amounting to Rs. 7,39,910/- be not d .....

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..... beling of containers and repacking from bulk packs to retail packs, or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture." 5. It is an admitted case of the parties that the respondent only labels or relabels the product and does not pack or repack from bulk packs to retail packs in the present case. 6. In the case of Commiss .....

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