2005 (9) TMI 547

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....llant. Shri B.L. Goyal, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused record. 2. The appellant receives imported RBD Palmolein in containers. The palmolein so received is packed into 1 kg. packs. Duty demand has been made in the impugned order on the ground that such packing amounts to manufacture in view of the Chapter Note 4....

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....hemicals Co. Pvt. Ltd. v. CCE, New Delhi - 2002 (145) E.L.T. 106. 4. Learned SDR points out that the issue of manufacture was not raised before the lower authorities. Nor was that relied upon in the show cause notice. It is, therefore, being contended that the benefit of the earlier decisions of the Tribunal in the aforesaid cases is not available to the present appellant. Reliance is also....

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....ations of the Hon'ble Supreme Court in Para 22 of its judgment in the case of M/s. Impression Prints v. CCE, Delhi-I - 2005 (187) E.L.T. 170. That para reads as under - "22. Mr. Bagaria next submitted that penalty has been levied under Section 11AC of the Central Excise Act. He submitted that this Section was introduced only with effect from 28th September, 1996. He relied upon the case of....