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TMI Blog2017 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is that tablets of Saraswati brand and the powdered camphor which it subjected to manufacture are classifiable not under sub-heading 2914.20 of the Tariff as camphor, but under 3307.41 as preparation similar to agarbatti and dhoop. The said contention of the appellant was rejected by the Tribunal relying on earlier decision in appellant s case reported as [2001(96) ECR 38]. The Tribunal also held that appellant made in the form of tablets pellets etc. out of the camphor powder, it received to be classifiable in chapter 29. However, as regard the the issue of limitation and availability of Cenvat Credit of duty paid on input and revision of demand on cum-duty basis matter was remanded to the Commissioner. The matter has been decided a fresh by the Commissioner and demand has been upheld, penalty under Section 11AC has been imposed in respect of duty short paid and penalty under Rule 173Q has been imposed in respect of confiscated goods. 3. None appeared on behalf of the appellant on last few occasion therefore matter has been taken on the basis of appeal memo file by the appellant. The first ground raised by the appellant that superintendent visited the factory on 3-4-1997 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lets with the help of pressure machine and also manufacture camphor Thal/slab by melting the camphor powder and adding chemical additives. It was admitted that these goods packed and sold in the market under their own brand 'Srihari' 'Mahalaxmi' and 'Swami' . The goods worth Rs. 5,86,025/- were seized from office of the appellant at Maskasath, Itwari, Nagpur, being not duty paid. Shri. Maganlal Vithaldas, Proprietor of the appellant admitted that the camphor of Sarswati and Mayur brand have been cleared on delivery memo of M/s. Amit Kumar Maganlal from the factory premises of M/s. Mayur Industries directly to the customers and that M/s. Amit Kumar Maganlal have cleared the excisable goods under the guise of trading activities. It was argued that after remand by this Tribunal and issue for which matter was remanded have been settled. The modvat credit of input has been allowed. The benefit of cum duty price has also been allowed to the appellant. Only two issues have been held against the appellant. Firstly, claim of the appellant that they had sent letter on 9-4-1997 under certificate of posting has been denied and the claim of the appellant that they were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Noticee has repacked the camphor which, as per Note 11 of Chapter 29 of Central Excise Tariff, amounts to manufacture and duty at appropriate rate is liable to be recovered from the Noticee. Further in the statement recorded on 29.01.1998 referred in para 7 of show cause notice i.e. on the date of search operation Shri Maganlal Vithaldas, Proprietor of M/s Mayur Industries has clearly admitted that Saraswati Brand is the registered brand of M/s Camphor and Allied Products Ltd., Bareilly (UP) and its packing, labeling re-labeling, has been done in the factory premises of M/s Mayur Industries, C-43, MIDC, Nagpur by the firm "Maganlal Vithaldas". He has further admitted that they are manufacturing Mayur Brand camphor and are engaged in packing Saraswati Brand Camphor." It is seen that said claim is supported by the statements of Shri. Vivek Suryavanshi that "After receiving the camphor tab in original packing of 10 kgs carton bos, the carton box was being opened and packet containing 100 tablets was being prepared. This packet bears words 'Saraswati Camphor Tablets, repacked by M/s. Mangalal Vithaldas or by M/s. Mayur Industries." and statement of Shri. Maganlal Vithal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not received the said letter dated 9.4.1997 addressed to the Superintendent which the Noticee claims to have sent under certificate of posting. 24.2 Enquiries also revealed that, there is no evidence that Superintendent actually visited to the factory as a follow up of the changes made up in the Budget. While going through the written submission dated 20-12-2005 submitted during personal hearing held on 20-12-2005, it is observed that the Noticee has stated that the Central Excise Officers of Range III, Nagpur had visited their factory on the date 03.04.1997 and informed them about levy of Excise duty on the activity of repacking of camphor in small packages and also on conversion of camphor powder into tablets due to changes by 1997 Budget. Whereas in their letter dated 09-04-1997 addressed to the Superintendent, Central Excise Range III, Nagpur, which the Noticee claims to have sent under certificate of posting, it is stated that this has reference to the recent visit he had in their factory when they explained to the Superintendent that they are purchasing Saraswati Brand Camphor from M/s Camphor & Allied Prod. Ltd., Mumbai. Here I point out that in earlier of 09-04-1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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