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TMI Blog2012 (8) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand confirmed vide Order-in-original and confirmed the duty demand to the extent of Rs. 14,54,089/-with penalty of equal amount and rejected the appeal of appellant Govind Singh confirming the penalty of Rs. 2.5 lacs and imposed on him under Rule 26 of the Central Excise Rules, 2002. 2. Briefly put the facts relevant for this appeal are that the appellants during the period from January, 2003 to February, 2004 received parts of shaving razors and tucks of blades from M/s. Gillete India Limited on payment of duty. The appellant procured packing material from market and after assembling the components of razors, packed a razor with a packet of blades in blister packing having MRP printed on the same. In some cases, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tively. Feeling aggrieved of the impugned order passed by the Commissioner (Appeals), the appellants have preferred above referred appeals. 4. Learned Counsel for the appellant has pleaded that the impugned order is not sustainable for the reason that it is based on incorrect appreciation of law and facts. Expanding on the argument, Sh. C. Harishankar, ld. Counsel for the appellant, has contended that the adjudicating authority as also the Commissioner (Appeals) have failed to appreciate that in view of Section 2(f) of the Central Excise Act, 1944 packing or repacking of razor and blades amounts to deemed manufacture. Thus the composite pack of blade and razor ought to have been considered as a single excisable item and components ing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 (272) E.L.T. 54 (Guj.) and the High Court decided said appeal in favour of the assessee with the following observations :- "9. The Tribunal while disposing of the appeal, has observed that the combo-pack containing toothbrush reaches final stage of marketability only after the packet containing tooth brush is placed with the tooth paste and hence, Cenvat credit in respect of tooth brush is admissible. The Tribunal further observed that re-packing, labelling etc. are amounting to process of packing and it would be considered manufacture and hence, packing two items together itself amount to manufacture and hence, it has to be held that credit is admissible. 10. We have examined this reasoning of the Tribunal in view of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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