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2005 (11) TMI 73 - SC - Central ExciseWhether, on the facts and circumstances of this case, cost of repacking of detergent powder into 20 gms. and 30 gms. sachets, which did not amount to manufacture at the relevant time, was includible in the assessable value of "ariel micro-system" (AMS) cleared by Procter & Gamble ("assessees" for short) in bulk packs of 25 kgs. at its factory gate at Mandideep, Bhopal? Held that:- The key question which was required to be decided by the Tribunal in the present case was concerning determination of the "assessable value" of 25 kgs. bulk packs of AMS from the appellants' factory at Mandideep, Bhopal. If the activity of repacking did not amount to manufacture at the relevant time, was the Commissioner justified in computing the assessable value of the bulk packs based on the retail price of 20 gms. and 30 gms. sachets sold through the depots of the appellants? This question has not been decided by the Tribunal. Similarly, in the context of suppression and in the context of invocation of the extended period of limitation, the Tribunal has not considered the argument of the appellants that they were not guilty of suppression as the law was amended vide Finance Bill, 1994, when the activity of "repacking" was treated as "manufacture" for the first time. In our view, these questions were required to be decided by the Tribunal in the present case, particularly, in the light of the provisions of Section 4(4)(d)(i) of the said Act. They have not been decided by the Tribunal. Civil appeal filed by the assessees is allowed, the impugned judgment of the Tribunal is set aside and the matter is remitted to the Tribunal for its fresh decision.
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