9911796707
TMI Blog2018 (6) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... li Bypass, NH8, Aslali, Ahmedabad, where the duty paid excisable goods manufactured by them at their different locations in India are transferred for storage and sales to dealers. On the basis of information received from the Commissioner of Central Excise, Noida (U.P.), enquiry was undertaken wherein it was revealed that the appellant was clearing the paints from their said depot after the process of "Tinting" in the said depot without paying the applicable Central Excise Duty and without complying with the rules and procedures as provided in the Central Excise Act. The process of mixing base paint with the colourants to obtain the pain of a desired shade is referred to as "Tinting". The case of the department is that the process of tintin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321 (S.C), Berger Paints India Ltd. v.s Central Excise, Delhi-I 2017 (357) E.L.T. 554 (Tri.- Del.). He further submits that the demand was raised for extended period since the issue involved was of interpretational nature. There was no malafide intention on the part of the appellant. Therefore, the demand for the extended period was not sustainable. In this regard, he placed reliance on the judgement of Hon'ble Supreme Court in the case of Uniflex Cables Ltd. v/s Commissioner of Central Excise, Surat- III 2011(271)E.L.T. 161 (S.C). Taking note of the support of above judgement he also submits that the penalty in the case of interpretational nature should not be imposed. 3. Shri Sameer Chitkara, Addl. Commissioner (A.R) appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the appellant have carried out activities of mixing base paint with colourants. Thereafter it is packed in unit containers and sold in the market. Even if it is accepted that the activities is that which render the product marketable to the consumers is manufactured only when the goods are sold to the ultimate consumer, all other activities such as packing or repacking or labelling or relabeling individually amount to manufacture. Therefore, under any circumstances, the activity carried out by the appellant is indeed manufacture. The absolutely identical issue in the appellant's own case has been decided by the principal bench of this tribunal reported at Berger Paints India Ltd. v.s Central Excise, Delhi-I 2017 (357) E.L.T. 554 (Tri.- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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