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2014 (5) TMI 493 - AT - Central ExciseDuty demand - Repacking of goods - Held that:- appellant received the goods from their principal manufacturer for only repacking of the paints from retail packs to bulk packs. There is no evidence on record that the appellant has reprocessed the goods and having any facility at their unit for reprocessing of the same. In the absence of any evidence, merely on the basis of words "sent for reprocessing" cannot be taken as evidence for ascertain the fact that the appellant has taken the goods for reprocessing of the goods. Therefore, it is held that the appellant has done only the repacking from retail packs to bulk packs of the impugned goods which does not amounts to manufacture during the impugned period. Therefore, the demand of duty is not sustainable, consequently, penalty is also not sustainable - Decided in favour of assessee.
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