New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 453 - CESTAT ALLAHABAD

2016 (10) TMI 453 - CESTAT ALLAHABAD - 2016 (341) E.L.T. 149 (Tri. - All.) - 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 bef .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ORDER Present appeal is filed by Commissioner of Central Excise, Noida against 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 Office .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s well as on the packing boxes. The MRP was printed on the said goods at the 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he said show cause notice was adjudicated through Order-in-Original No.10/ADDL.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 res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 19.02.2004 under said Section 11A (2B). Learned Commissioner (Appeals) has 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 Com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y under Rule 25 was not imposable in the present case. Therefore, learned Commissioner (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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version