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Commissioner of Central Excise, Noida Versus M/s Super Cassettes Industries Ltd.

2016 (10) TMI 453 - CESTAT ALLAHABAD

Alteration of MRP of imported goods - Deemed manufacture - seizure of China imported DVD/VCD players on which stickers were pasted after 01.03.2003 - Central Excise Authorities held that pasting of stickers on the goods amounted to manufacture and respondents were not registered as manufacturer with effect from 01.03.2003 - Held that:- the respondent had imported goods, they had paid CVD on the basis of MRP declared before importation, there was no alteration in the MRP on importation. Therefore .....

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t Order-in-Appeal No. 108/CE/APPL/NOIDA/05 dated 28/10/2005. 2. The brief facts of the case are that the respondent was functioning from a godown and was dealing with different products such as Audio Compact Disc, Recorded Video Compact Disc, Blank Audio Cassettes of TDK Brand etc and were registered with Central Excise as trader of trading of excisable goods like polycarbonate. During the visit by Central Excise Officers on 30th June, 2003, they noticed that respondents were importing DVD/VCD p .....

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source. With effect from 01.03.2003 definition of manufacture in Central Excise Act included packing or repacking of goods in unit container or labeling or relabeling of containers. It appeared to Central Excise Authorities that pasting of stickers on the said goods amounted to manufacture. On 01.07.2003 Central Excise Officers detained said goods belonging to respondent. On 16.07.2003 Central Excise Officers conducted verification of detained goods. The respondents were not registered as manufa .....

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L.COMMR/NOIDA/2005 dated 20.05.2005. Through the said order seized goods were confiscated and redemption fine of ₹ 20 Lakhs was imposed. Further, the penalty of ₹ 5 Lakhs was imposed on respondent under Rule 25 of Central Excise Rules, 2002. 3. Aggrieved by the said order dated 20/05/2005 respondent preferred an appeal before the Commissioner (Appeals). The Original authority had taken on record that the respondent filed an application on 19.02.2004 stating that the respondents have .....

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decided the appeal through the impugned order. The Commissioner (Appeals) has taken into consideration voluntary payment of duty by respondent and acceptance of application by Commissioner under Section 11A (2B) of Central Excise Act, 1944. He has also taken into consideration that the show cause notice for confiscation of goods was issued after expiry of 6 months from the date of seizer and extension was granted by Commissioner of Central Excise, Noida by an order dated 31.12.2003 without issui .....

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missioner (Appeals) set aside the said order-in-Original dated 20.05.2005. 4. Aggrieved by the impugned order Revenue is in appeal before us. The ground inter-alia for filing appeal before us is that the Learned Commissioner (Appeals) has failed to appreciate the fact that the acceptance of deposit made under Section 11A (2B) ibid was granted in respect of goods already removed during the period from 01.03.2003 to 30.06.2003, duty voluntarily deposited amounting to ₹ 1,01,56,647/- and inte .....

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