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TMI Blog2020 (2) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... see/ respondent before this Court received the medicines duly duty paid from the manufacturers in a packed form mentioning therein the retail price. The undisputed facts also reveal that after receiving bottles of medicines in the packets, the assessee has just fixed the hologram and the barcode to avoid duplicity and an outercover was placed to ensure safe transportation. It certainly does not amount to the process of manufacture. It is the process which is being carried out by the Companies like Flipkart, Amazon, etc,. The circular issued by the Board which has been referred by the Appellate Tribunal dated 08/12/2011 is very much applicable in the present case - Keeping in view the circular, there is admittedly no value addition. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious excisable products and an intelligence report was received by the DGCEI, RU, Indore that the respondent is engaged in repacking of various excisable goods and they are being packed at 136 and 137, Saket Nagar. The good were being received from M/s. Davo Laboratories Palda and M/s. Balchem Laboratories, Bhopal. It was alleged that the goods are being removed without payment of Central Excise Duty to different shops and distributors. Based upon the intelligence report, searches were carry out and case for evasion of duty was registered and statement of respondents / persons were recorded u/S. 14 of the Central Excise Act, 1944. Facts of the case further reveals that the Authorities have arrived at a conclusion that the goods were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Show Cause Notice bearing F.No. DGCEI/AZU/30-44/2005/Pt.I/2528 dated 13/9/2006 was issued to M/s. Davo Laboratories, Govindpura, Bhopal (ii) Show Cause Notice bearing F.No. DGCEI/AZU/30-44/2005/2513-17 dated 13/9/2006 was issued to M/s. Davo Laboratories, Palda, Indore (iii) Show Cause Notice F. No.IV(6)INV/RUI/20/2006/2100 dated 18/12/2006 was issued to M/s. Balchem Laboratories, Govindpura, Bhopal and (iv) Show Cause Notice F. No. DGCEI/AZU/36-46/2006/3841 dated 27/12/2006 was issued to M/s. WWS Sky Shop Pvt. Ltd., Indore Finally demand of Central Excise 116517091 was proposed to be recovered from M/s. Sky Shop Pvt Ltd. for the period w.e.f. 2002-2003 to 2006-2007. The adjudicating order was passed on 30/07/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of consumer and other products. They facilitate the transaction sales of the vendors by making arrangements with third parties toward courier/delivery, advertisement and marketing of the products through television channel and web portal to procure order on behalf of the vendor‟s customers, collect payments on behalf of the vendors. Upon receipt of order from a customer, either an order is placed with the manufacturer/importer/trader of the specified goods or the vendor may import the goods directly. The prepacked duty paid retail goods‟ are put in an outward transit box by the vendors and are wrapped with tamper proof wrapper and taped to ensue safe delivery to the customer. The repacking box bears the name of the HSN 18, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order and the same is hereby set aside. 6. In the result, both the appeals filed by the assessee- Appellants are allowed. Facts of the case makes it very clear that the assessee / respondent before this Court were engaged in trading and telemarketing of various goods and also in selling medicines manufactured by M/s. Davo Laboratories and Balchem Laboratories through VPP. They were also giving advertisement on television and other media. The most important aspect of the case is that the assessee/ respondent before this Court received the medicines duly duty paid from the manufacturers in a packed form mentioning therein the retail price. The undisputed facts also reveal that after receiving bottles of medicines in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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