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TMI Blog2023 (12) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... er the procured goods entirely have been re-packed and re-labelled. Needless to say in the said activities are carried out then it amounts to manufacture. The Ld. Counsel has submitted that they would be able to furnish documents to establish their contention with regard to re-packing and re-labelling of the goods. As the issue in the appellant s own case has been considered favourably by the authorities below for several consignments, the matter requires to be remanded to the adjudicating authority who is directed to consider the contention of the appellant that their activity amounts to manufacture and verify the same. The impugned order is set aside - the appeal is allowed by way of remand. - HON BLE MRS. SULEKHA BEEVI C.S., MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter due process of law, the original authority confirmed the duty demand along with interest and imposed penalty under Rule 15(1) of the CENVAT Credit Rules, 2004 read with Rule 25 of the Central Excise Rules, 2002. 5. On appeal, the Commissioner (Appeals) vide order impugned herein upheld the same. Hence, this appeal. 6.1 On behalf of the appellant, the Ld. Counsel Ms. Vardhini Karthik appeared and argued the matter. It is submitted that the appellant had procured inputs and cleared there goods to the 100% EOU only after re-packing and re-labelling done at their factory; though the authorities below noted that the appellant has carried out activities which amount to manufacture, as defined under Section 2(f) of the Central Excise Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of nine years, accepted the fact that the payment made towards royalty is revenue expenditure and had not raised dispute thereon. That apart, even for the assessment year 1995-1996, the Assessing Officer has partially treated the payment of royalty as revenue expenditure. The sudden volte-face by the department on this issue appears to be on account of a new interpretation by the subsequent Assessing Officer. At this juncture, we would like to observe that the view of the department, while interpreting the very same agreement, cannot be inconsistent. Unless there is a change in law or on the basis of new and acceptable material which went unnoticed, the opinion should no differ from time to time based on the perception of individu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-labelled before clearing to the 100% EOUs. 6.6 It is prayed that an opportunity may be given to the appellant to furnish necessary documents in this regard. The Ld. Counsel prayed that the appeal may be allowed. 7. The Ld. Authorized Representative Shri M. Ambe appeared and argued for the Department. Paragraph 10 of the impugned order was adverted to by the Ld. Authorized Representative to submit that the appellant after procuring bulk packs of 25 kilogrammes of monosodium glutamate has cleared these inputs as such to 100% EOUs. The authorities below have rightly concluded that the appellant is liable to pay duty as they are not eligible for the exemption as per Notification No. 22/2003 dated 31.03.2003 from payment of excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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