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2018 (8) TMI 312 - AT - Central ExciseValuation - Central Excise duty on the activated carbon imported by them and repacked from bulk packs to retail packs - It is the case of the department in the show cause notice that such activity would amount to manufacture as per chapter note no. 9 of chapter 38 and demanded, approximately ₹ 1.34 Crores and interest thereon and also sought to impose penalties - Whether Central Excise duty needs to be paid on the quantity of the goods which were cleared by the appellant and whether they have to be considered as manufactured products as per chapter note no.9 of chapter 38? Held that:- The adjudicating authority has specifically recorded that appellant had manipulated various purchase documents which were produced during personal hearing, to show that they have received the goods in retail packs. No satisfactory explanation is put forth by the appellant before us on this point except to state that there is nothing on record to show that there was manipulation - if the appellant is undertaking manipulation of documents to prove his case before the adjudicating authority, it has to be held that confirmation of demand so raised are correct. The adjudicating authority has recorded a factual finding that the appellant had received the activated carbons from the suppliers in retail packs only and he sold the same in the said retail packs only. This factual finding for dropping the demands other than the amount confirmed is not effectively controverted by the Revenue in their appeal - In the absence of any evidence to show that there was packing or repacking from bulk packs to retail packs, the demands dropped by the adjudicating authority is correct. Appeal allowed - decided in favor of appellant.
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