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2019 (8) TMI 1173 - AT - Central ExciseProcess amounting to manufacture - business of collecting used oil which has become unfit for use and hence drained down the engines and equipment from motor workshops of Kerala State Electricity Board Industrial Units, etc. - legal fiction as created by Chapter Note 4 to Chapter 27 of Central Excise Tariff Act, 1985 - HELD THAT:- It is not clear as to what extent the appellant has manufactured lubricants and other products as well. It is also not clear if the appellant had manufactured lubricants and whether these were marketable to consumers or whether the same has been sold in bulk form to bulk users only. It is also not clear whether any label has been fixed on the containers / barrels, if lubricants are sold to bulk / industrial users. There is no doubt that the Trade Mark has been obtained by the appellant for ‘JEEZOL’ as lubricating oil and grease. The factual aspects have to be verified by the Department from the invoices, etc. - it is deemed appropriate to lay down the principles based on which the duty liability has to be determined after the aforesaid factual verification. Penalty u/r 25 of the Central Excise Rules, 2002 - scope of SCN - HELD THAT:- While the SCN proposes to impose a penalty under Rule 25 of the Central Excise Rules, 2002, no specific reasons has been given in the show-cause notice for this proposal - there is a case to set aside the penalty imposed under Rule 25 of Central Excise Rules, 2002. The appeal is disposed of by way of remand to the original authority with a direction to re-determine the amount of differential duty and interest, if any, payable after ascertaining the nature of goods which have been cleared as above and their excisability.
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