TMI Blog2018 (2) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... repacking and relabelling at their sales depot at Chikmaglur - Held that: - Revenue has not been able to bring any evidence on record to prove that the respondent has been carrying out labelling or relabeling of Copper Sulphate purchased from other dealers - appeal dismissed - decided against Revenue. - E/22224/2014-DB - 22987 / 2017 - Dated:- 6-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice dt. 25/06/2007 that the respondent had not taken into account the value of Copper Sulphate purchased from other manufacturers and sold to customers after repacking and relabelling at their sales depot at Chikmaglur, for determining the eligibility of Ms/. Coods Agro Pvt. Ltd., Industrial Estate, Pampady, Kottayam for availing of the exemption under Notification No.9/02 dt. 01/03/2002 du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. 4. The learned AR for the Revenue submitted that the impugned order is not sustainable in law. He further submitted that the Commissioner(Appeals) while rejecting the appeal of the Department has relied upon the decision in appeal No.115/2009 dt. 26/03/2009 in favour of the respondent but the Department has filed an appeal against the Order-in-Appeal No.115/2009 before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y treatment in the Copper Sulphate purchased from the said dealers so as to render the product marketable to consumers. He further submitted that the Commissioner(Appeals), Mangalore in his finding has observed as under:- With respect to labelling or re-labeling, packing or repacking issue, I find that Department is relying on statements recorded from 60 persons and the statements of particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We also find that the Revenue has not been able to bring any evidence on record to prove that the respondent has been carrying out labelling or relabeling of Copper Sulphate purchased from other dealers. In view of this, we do not find any infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue. (Operative part of this order was pronounced in court on conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
