TMI Blog2013 (11) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... od of one year from the relevant date and same would not survive unless the Department proves that the respondents had deliberately suppressed the relevant facts from the Department with intent to evade the duty - the assessee is a Public Sector Undertaking wholly owned by the Government of India - it would be absurd to accuse a wholly Government owned company of non-payment of excise duty with intent to evade the tax - it would not be correct to allege that the assessee have suppressed the relevant facts from the Department with intent to evade the payment of duty and as such longer limitation period under proviso of Section 11A(1) and the penalty under section 11AC would not be applicable - the duty demand is not sustainable on limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the re-generated Mercury is an excisable product and its packing into 30Kg Cans for sale is repacking from bulk pack into retail pack and would amount to manufacture in terms of Chapter Note 10 to Chapter 28 of the Tariff and hence the clearance of re-generated Mercury in 30 Kg Cans would attract Central Excise duty which has not been paid. In this regard Chapter Note 10 to Chapter Note 28 provides that in relation to the products of this Chapter, labelling or relabelling of container and repacking from bulk back to retail pack or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . 1.3 Accordingly a Show Cause Notice dt. 12.06.2002 was issued to the respondent for recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grasim Industries Ltd. Vs. Commissioner of Central Excise Indore reported in 2009 (236) ELT-302 (Tri. Mum.) 5. Sh. S. Sunil, the learned Counsel for the respondent, defended the impugned order by reiterating the findings of the Commissioner (appeals) in the impugned order and emphasized that the Mercury which is an input in the manufacture of Caustic Soda from Brine solution, is recovered again at the end of the process, that the re-generated Mercury was earlier being re-used in the manufacturing process and that re-generated Mercury was sold only because since 1997, the Caustic Soda Plant has closed down and just because for convenience of sale, it was packed into 30 Kg Cans, this process would not amount to repacking from bulk pack to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Ammonia Supply Co. (Supra) refers to Board s Circular No. 342/58/97-CX dt. 08.10.97 with regard to Chapter Note 10 to Chapter 28 and identical Chapter Notes in Chapter 29, 34, 35 and 38 wherein it has been clarified that:- (1) simply transferring material from one container to another container may not be categorized as packing for the purpose of these Chapter Notes and; (2) generally the expression packing is considered as a package containing a pre-determined quantity of a pre-packed commodity the packaging having been done without the purchaser being present and the package contains information such as name of the manufacturer, quantity packed value and other details of the product. In this case, there is nothing to show t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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