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TMI Blog2015 (10) TMI 2585X X X X Extracts X X X X X X X X Extracts X X X X ..... umacious conduct et cetera on the part of the appellants and as such extended period of limitation is not attracted in this case. Accordingly, the impugned orders are set aside - appeal allowed - decided in favor of appellant-assessee. - Ex.Appeal Nos.3862-3867/06 - FINAL ORDER NOS.70939-70944/2016 - Dated:- 16-10-2015 - Mr. Anil Choudhary, Member (Judicial) and Mr. Raju, Member (Technical) Shri Abhas Mishra, Adv. for the Appellant (s) Shri Ahibaran, Addl.Commr. (A.R.) for the Respondent ORDER The Appellants, M/s Dhampur Alco-Chem Ltd. Others, are in Appeals against the common Orders-in-Appeal Nos. 131 to 136-CE/GZB/2006 dated 31/08/2006 passed by the Commissioner (Appeals), Central Excise Customs Service Tax, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and engaged in the activity of distributing hazardous chemicals, namely, Acetic Anhydride and Ethyl Acetate etc. They received the chemicals in tanker and tanker Lorry from the Manufacturer on Payment of Central Excise Duty. The Chemical was unloaded from the tanker into 200 kgs. Drums/35 kgs. Jerry Cans/Carboys and after receiving the Chemicals, the drums/cans/carboys received were kept in the registered godown premises of the appellant till Dispatch/sale. The Chemical mainly Acetic Anhydride and Ethyl Acetate, which is a liquid chemical at room temperature and is highly corrosive, hygroscopic having pungent smell. This Chemical is used as raw material for manufacturing of bulk drugs intermediate, insecticides, pesticides and dyes Et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods/chemicals lying in the premises of the appellant, was liable to confiscation and further, appellant was liable to penal action under Rule 25 of CER read with Section 11 AC of the Act. Accordingly, the stock of 5120.10 kg valued at ₹ 2,04,394.40 lying duly packed in jerry canes was seized and separate show cause notice dated 5/11/03 was issued. The statement of Shri Ram Prakash, Senior Accountant-cum-Godown in-charge of the appellant, was recorded on 27/6/03, wherein he confirmed that they filled Acetic Anhydride and Ethyl Acetate from Tanker into Jerry Cans (Carboys) and labeled the cans/carboys before dispatch of the said goods. Accordingly, the appellant was required to show cause as to why not excise duty be demanded amounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct marketable to the industrial consumers but does not amount to adoption of any treatment for selling the same to consumer/ individual nor there is any element of retail packs. Further, the ld. counsel appearing for the appellants relies on the ruling of Honourable Supreme Court in the case of Commissioner of Central Excise versus BOC (India) Ltd. : 2008 (226) ELT 323, wherein under the fact that BOC is a manufacturer of oxygen, acetylene et cetera. Hilium is procured from other manufacturers and sold under BOC brand name claimed as part of its trading activity. The Revenue alleged that since BOC had affixed lebel of their own name and other particulars, therefore, in terms of Note 10 of chapter 28, the legal fiction of manufacture is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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