TMI Blog2018 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on the MRP affixed and the entire exercise is revenue neutral. Then the Tribunal holds that insofar as packages of 10 grams or 10 milliliters or less, the above activity would amount to manufacture as there is no statutory requirement of undertaking the above activity before their import can be allowed. However the assessee would be eligible to take cenvat credit of the Countervailing Duty (CV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Excise Service Tax Appellate Tribunal (CESTAT). In the order under appeal dated 13th June 2014 [2014 (308) E.L.T. 746 (Tri.-Mumbai)] covering nine appeals in all the Tribunal considered the legality and the validity of the orders-in-original. The orders-in-original confirm the duty demand and to be precise within the normal and ordinary period of limitation and beyond the same. 2. The aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure as there is no statutory requirement of undertaking the above activity before their import can be allowed. However the assessee would be eligible to take cenvat credit of the Countervailing Duty (CVD) paid on such goods. 3. Finally on limitation, the Tribunal holds that the activity was undertaken with the knowledge and permission of the Customs Authorities and hence the finding of suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the factual position as also the contentions of the parties, we do not think that the Tribunal has laid down any principle of law which could be termed as vitiated by an error apparent nor could its findings and conclusions particularly on the point of limitation can be said to be perverse. The view taken is a possible view. The view taken that there is no suppression of facts by the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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