TMI Blog2018 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... then are cleared for market - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. Penalty - Held that: - a penalty of ₹ 1,00,000/- (Rupees one lakh only) will meet the ends of justice. Appeal dismissed - decided against appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , any process undertaken with reference to water to make it marketable to the consumer shall amount to manufacture. Considering the nature of processes undertaken by the appellant, the Revenue held that the resultant product is liable to excise duty and accordingly, proceeded against the appellant, resulted in duty confirmation of ₹ 8,71,048/- with imposition of equal amount of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the water with minimum process and there is no manufacture involved in such activity. Regarding penalties imposed on the firm, he submitted that the appellant is a small unit and the penalty of ₹ 2/- lakh is very harsh. 3. Heard the learned AR who supported the impugned order. 4. We note that the provisions of Note 2 to Chapter 22 of the Central Excise Tariff Act are very clear and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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