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2013 (11) TMI 1286 - CESTAT NEW DELHIActivity manufacture or not – Affixation of brand name - Waiver of Pre-deposit -Revenue was of the view that the appellant was clearing their own manufactured product under their own brand name, in the guise of trading activities – Held that:- Traded goods and the imported goods, though identical but were different in model numbers - the goods supplied to the appellants customers are not out of imported goods and the same stand manufactured by the appellants but cleared in the guise of trading activity - No labelling or relabelling has been done on the imported goods –The appellant was not supplying the imported goods to their customers under their own brand name of ‘Accentrix’ when no labelling of the same was done by the appellant and the purchase order was clearly in respect of ‘Accentrix’ brand name. The adjudicating authority has scrutinised the bills of entries in respect of imported goods - different model numbers stand specified - the fact, i.e. change in the model numbers lead a prima facie view that goods imported by the appellant were different than the goods traded by them – the appellant is not able to make a prima facie in their favour - the applicant directed to Rupees Twenty five lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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