TMI Blog2014 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for verification of the fact whether MRP on which CVD liability has been discharged and the MRP on which excise duty is being demanded are one and the same. If they are found to be same, the question of demand of any excise duty liability would not arise at all. The appellants are directed to furnish before the adjudicating authority all the evidences by way of Bills of Entry and other documentary evidences in support of their contention that they have discharged CVD liability on the same MRP on which excise duty is being demanded vide the impugned notice and the order. - Matter remanded back - Decided in favour of assessee. - E/86119 to 86121/2014 - Final Order Nos. A/462-464/2014-WZB/C-II(EB) and Stay Order Nos. S/333-334/2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to do labeling/re-labelling, packing/re-packing, etc and affix MRP. Due to lack of space in the docks area, the goods were taken out of the Customs area to their godown at Bhiwandi where these activities were undertaken. On the MRP affixed, the CVD liability has been discharged by the appellants and there is no difference in the MRP on which CVD is discharged and the MRP on which the present excise duty demand is made under the excise law. Therefore, the entire case is revenue neutral inasmuch as the CVD paid on the imported goods would be available as CENVAT credit to the appellant for discharge of excise duty liability. 3.1 It is also his contention that since May, 2011, the appellant has been clearing the goods by filing an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of MRP, etc. amounts to manufacture' under Section 2(f)(iii) of the said Central Excise Act. Therefore, the activity attracts excise duty liability and therefore, the impugned demands are sustainable. Accordingly, he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass we are of the view that the appeals themselves can be disposed of at this stage itself. Therefore, after waiving the requirement of pre-deposit and with the consent of both the sides, we take up the appeals themselves for consideration and disposal. 5.1 The short question for consideration is whether the excise duty demanded on the basis of MRP is a revenue neutral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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