TMI Blog2013 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants activity does not amount to manufacture, and that even if items which were accepted by the appellant as bath room accessories are treated as falling under Heading 73.24 and 74.18 the total value of the goods covered by Third Schedule to the Central Excise Act would be about Rs.1,30,000/- for which the penalty of Rs. 2,00,000/- is too high - the redemption fine imposed for release of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985. Their premises were searched by the Central Excise officers in course of which they found various items of bathroom fittings along with a number of labels of different brand names for affixing on the goods and also the packing material. The Department being of the view that the appellant were engaged in packing/repacking and labelling/relabeling of the goods specified in Third Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules,2002. On appeal being filed to the Commissioner (Appeals), this order of the Commissioner (Appeals) was upheld by order-in-appeal dt.12.10.12 except for reduction of redemption fine to Rs.3,00,000/-. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application. 2. Heard both the sides in respect of stay application. 3. Sh. H.K.Shekhar, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication by reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. The case against the appellant is that they were engaged in packing/repacking and labelling/relabeling of bath room accessories covered by Third Schedule to the Central Excise Act, 1944 and hence his activity amounts to manufactures and since they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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