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2017 (9) TMI 449 - CESTAT ALLAHABADManufacture - After receiving the items in their factory premises at Noida. They were repacking the sets, and putting a sticker of running SI. No., sticker bearing imprint "Manufactured & Marketed by MIT Corporation, Parwanoo" - It appeared to Revenue that the process of testing, labeling/relabeling and repacking etc. of the product amounts to deemed manufacture in terms of Section 2(f) (iii) of Central Excise Act, 1944 - Held that: - there is no evidence that the VCD/DVD players were imported by the respondent MIT Corporation, directly at Noida. There is no evidence that the goods transferred from Parwanoo, to Noida were not manufactured at Parwanoo. The allegation in the show cause notice that some goods were found in testing room where some stickers were not fixed is not sufficient evidence to establish that manufacturing was carried out on the goods seized at Noida, especially when there is contrary report of the investigation carried out at Parwanoo unit. The Department has failed to put forth even a single bill of entry to sustain its claim that there was direct import at Noida. Accordingly, the allegations leveled in the SCN are not proved against the respondents. The evidence on record have been relied upon selectively in view of the statement of Shri Lalwani which is relied upon, who categorically stated that no activity other than inspection is carried out at Noida. It has to be treated as valid evidence in favor of the respondent as evidence in the whole has to be read and not relied on in part, which is suitable to Revenue. Appeal dismissed - decided against Revenue.
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