9911796707
TMI Blog2018 (7) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 2(f)(iii) of the Central Excise Act, 1944. Therefore on this undisputed position the goods of 8208, 8536 and 8539 when repacked/relabelled and rendered the same for marketable shall amount to manufacture. Prior to 1-6-2006 goods falls under 3208, 8536 and 8539 indeed falling under third schedule, hence repacking and relabeling of these goods was amount to manufacture. Accordingly, appellant was liable to pay duty. Extended period of Limitation - penalty u/s 11AC - Held that:- Since the appellant has not considered their activity as manufacture, they have not declared and disclosed the activity and removal of the said goods without payment of duty to the department, therefore there is clear suppression of facts on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 4A is required to be paid. The show cause notice was issued and the same was culminated into adjudication order, wherein adjudicating authority confirmed the demand and interest and imposed equal amount of penalty. The seized goods were confiscated with an option to redeem the same on payment of redemption fine. Being aggrieved by the Order-in-original the appellant filed appeal before the Commissioner (Appeals) who concurring with the views of the adjudicating authority upheld the order of the original authority and rejected the appeal, therefore the present appeal. 2. Shri. M.H. Patil, Ld. Counsel for the appellant submits that the period involved is 1-3-2003 to 19-08- 2005. The product namely switches, lamps falling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the Revenue reiterates the findings of the impugned order. We have carefully considered the submissions made by both sides and perused the records. 4. We find that the goods procured by the appellant are admittedly falling under chapter heading 3208, 8536 and 8539 of Central Excise Tariff Act. Classification of the goods attained finality at the end of the supplier of the said goods. The appellant are only carrying out repacking/relabeling of the goods without bringing any change to the bought out goods, therefore there is no question of change of any classification. The goods in question, therefore, after repacking and relabeling, the remained classified under chapter heading 3208, 8536 and 8539. As per Section 2(f)(iii), the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2006 goods falls under 3208, 8536 and 8539 indeed falling under third schedule, hence repacking and relabeling of these goods was amount to manufacture. Accordingly, appellant was liable to pay duty. As regard the judgments relied upon by the appellant, on careful reading of the those judgments, we find that in case of G.S. Auto International Ltd (supra) the issue involved was of classification of the goods by interpreting the section note of Section XV of Central Excise Tariff Act. In the present case no dispute about classification was raised either at the supplier s end or at the end of recipient, therefore judgment in the case of G.S. Auto supra is not applicable in the present case. In case of Banaras IGA South Asia(supra), issue re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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