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2015 (10) TMI 2585 - AT - Central ExciseManufacture - Acetic Anhydride - hazardous chemical - The repacking of the said goods from the bulk packs, to retail packs - Held that: - we hold that the appellant is not engaged in repacking from bulk packs to retail packs. Neither the appellant is packing the goods in retail packs and neither adopting any of the treatment to retail sale to the consumer. As such, we hold that the provisions of Note 11 of Chapter 29 of CETA, 1985, are not attracted. we also hold that under the facts and circumstances, there is no concealment of facts, contumacious conduct et cetera on the part of the appellants and as such extended period of limitation is not attracted in this case. Accordingly, the impugned orders are set aside - appeal allowed - decided in favor of appellant-assessee.
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