9911796707
TMI Blog2013 (12) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... February 2009 to September 2011 along with interest thereon and equivalent amount of penalties. Further a penalty of Rs. 20 lakhs has been imposed on Shri P.L. Mishra, the officer-in-charge of legal affairs of the appellant firm. Aggrieved of this, the appellant is before us. 3. The Ld. Counsel for the appellant makes the following submissions. 3.1 The duty demand has been confirmed on the imported goods, imported by the appellants after payment of Customs duty. The appellant undertook the process of affixing labels and MRPs on the packages before they were marketed in the Domestic Tariff Area (DTA). During the period February 2009 to September 2011 the appellant cleared the goods under Customs bond & bank guarantee and undertook the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue on the other hands submits that affixing of labels and MRP before clearance into DTA is to make the product marketable and such activities would activities would amount to 'manufacture'. However, he fairly concedes that as far as the period on or after 26/02/2009 is concerned the appellant had undertaken the activities within the bonded premises and the goods were cleared after payment of customs duty including CVD and therefore with regard to the duty demand in respect of the clearances after 26/02/2009 is concerned, the appellant has a case in their favour. The duty amount for this period is approximately Rs. 42 crore. As regards the duty demand for the balance amount of duty of Rs. 11 crore, the Ld. Consultant submits as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VD on MRP basis. Therefore, prima facie, the Revenue has no case at all in respect of these demands. With respect to the demand of Rs. 11 crore, the demand of Rs.8 crore pertains to goods on which CVD liability was discharged on MRP basis and Rs. 3 crore in respect of goods on which CVD was discharged on transaction value basis. As regards the duty demand on goods on which CVD liability was discharged on MRP basis, it is an admitted position that there is no change in MRP. In other words, MRP on which CVD was discharged is the same as that adopted for excise duty liability. Since the appellant has discharged the CVD liability on MRP basis, even it is assumed that the appellant is liable to pay duty, the appellant would be eligible for the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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