TMI Blog2012 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... tent to evade payment of duty is not sustainable - appeal is dismissed. - E/1246/2004 - A/906/2011-WZB/C-II(EB) - Dated:- 13-9-2011 - S/Shri S.S. Kang, Sahab Singh, JJ. REPRESENTED BY : Shri A.K. Prabhakar, JDR, for the Appellant. Shri Yogesh S. Patki, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. Heard both sides. 2. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) dropped the demand of duty on the ground that there is no suppression to intent to evade payment of duty on part of the respondent. 3. The brief facts of the case are that the show cause notice was issued in the year 2002 demanding duty for the period 1997-98 on the ground that respondents were repa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38,31,781/-. In respect of the remaining quantity the respondents are repacking in small packing and affixing the monogram and in case the benefit of small scale exemption notification is granted, the demand remains only Rs. 11002/-. In these circumstance, the allegations of suppression with intent to evade payment of duty is not sustainable. The respondent relied on the decision of the Hon ble Supreme Court in the case of Commissioner of Central Excise v. Johnson Johnson Ltd. reported in 2005 (188) E.L.T. 467 (S.C.), where the labelling of medicaments after import. The Hon ble Supreme Court held that in view of the Chapter Note to Chapter 30 of Central Excise Tariff does not amount to manufacture. The respondents also relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudicating authority. Therefore the same does not amount to manufacture as per the Chapter Note 11 of Chapter 29 of the Tariff. In respect of the remaining quantity. We find in case the benefit of small scale exemption notification is granted then the demand is only Rs. 11,002/-. Hence in view of the decision of Hon ble Supreme Court in the case of Chemphar Drugs Liniments and Padmini Products (supra) it cannot be said that department suppressed the facts with intent to evade duty. We find no infirmity in the impugned order of Commissioner (Appeals) that allegation of suppression with intent to evade payment of duty is not sustainable against the respondent. The appeal is dismissed. (Dictated in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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