TaxTMI 
TaxTMI 
2015 (3) TMI 733
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....URABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned Central Government Standing Counsel Mr. Gaurang H. Bhatt appearing for the revenue. Though notice has been served on the respondent, no one appears. 2. This Tax Appeal was admitted on the following substantial question of law. "Whether in the facts and circumstances of the case, the process carried out by the assesse....
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...., pack label, heat seal, inspection, sterilization,packing Q.C. release etc. According to the appellant, the respondent themselves had claimed `customs pack' to be a manufacturing activity in the declaration dated 26.9.1991 relating to manufacture of the customs pack claiming exemption from the provisions of Rule 174 of the Central Excise Rules, 1944. Therefore, according to the Department, wh....
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.... `custom pack' and therefore attracted excise duty and he levied excise duty along with penalty. The said order of the Commissioner, Central Excise & Customs, was challenged by the assessee before the CESTAT, Mumbai. The Tribunal differed in its opinion. The Judicial Member was of the opinion that the product manufactured by the assessee amounted to a new product known commercially as `customs....
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....t case, no new product emerges as result of cutting tubing with connectors, tubing with blood filter/oxygen filter and packing the same in ready to use condition for heart surgery, so as to hold the process amounting to manufacture and liability to duty. 3. In the light of the above discusions, I concur with the view of the ID. Member (Technical)." The view of the Third Member was that no new pr....