2006 (12) TMI 282

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....ltant, for the Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order the appellant is required to pre-deposit a sum of Rs. 58,22,618/- (Rupees Fifty-eight lakhs twenty-two thousand and six hundred eighteen only) along with interest. Further equal penalty has been imposed under Section 11AC. A penalty of Rs. 5,00,000/- ....

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..... In Amritlal Chemaux Ltd v. CCE, Mumbai-IV reported in 2004 (172) E.L.T. 475 (Tri.-Mumbai) the Tribunal held that repacking from 50 Kgs. 30 Kgs. and 25 Kgs. drums to 10 Kgs. drums, 1 Kg. and half Kg. polythene packs would not amount to manufacture under Note level to Chapter 29 or co-error into 3 to Chapter 32. He said that there is a distinction between bulk pack and standard pack. In the presen....

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....n Ltd. - 2005 (188) E.L.T. 467 (S.C.) = 2005 (71) RLT 5 (S.C.). (3)     Lupin Laboratories Ltd. v. CC and CCE, Aurangabad - 2002 (139) E.L.T. 366 (Tri-Mumbai). (4)     Buns and Cones Pvt. Ltd. & Ors. v. CCE, Delhi-II - 2005 (187) E.L.T. 462 (T) = 2005 (124) ECR 371 (Tri.-Delhi). 2. In the Buns case it has been clearly held that enhancement of m....