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2014 (2) TMI 638 - AT - Central ExciseManufacture - Packing from loose receipt in unit boxes - Held that:- Appellants have clearly admitted that in respect of shoes which are received in loose form and which are re-packed in cardboard boxes wherein details such as brand name, MRP, size of the shoes, colour of the shoes, etc. are affixed, they are liable to pay excise duty - Therefore, bulk of the demands confirmed in the impugned orders have been admitted to by the appellants and are not disputed. They are disputing the liability only in respect of shoes received in pre-packed form i.e. in card board boxes where the MRP is affixed and the appellant undertakes affixing of stickers on the shoes indicating bar codes, MRP and logo of the appellant on the bottom of the sole. However, in the statements recorded under the provisions of the Central Excise Act, the appellants have clearly admitted that they have no evidence in respect of this claim. Further, it is also an admitted fact that opportunity was given to them by the adjudicating authority to lead evidence about the receipt of shoes in pre-packed form; however, the appellants were not able to lead any evidence in spite of sufficient time being granted and the appellants admitted that they have no evidence in this regard. Therefore, the claim of the appellant that they had received about 10% to 15% of the shoes in pre-packed form from the karigars is only a mere claim without any supporting evidence. In the absence of any supporting evidence, such a claim cannot be entertained and, therefore, the adjudicating authority was right in concluding that the activities undertaken by the appellants amounted to ‘manufacture' as defined in Section 2(f) (iii) of the Central Excise Act, 1944 read with Third Schedule thereof - Following decision of RAFIQUE MALLICK Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I [2005 (6) TMI 466 - CESTAT, MUMBAI] - Decided against assessee.
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