2010 (8) TMI 535

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....kanandan, SDR, for the Respondent.  [Order per : M.V. Ravindran, Member (J)].  - This stay petition is directed for the waiver of pre-deposit of the following amounts :- (a)      Duty - Rs. 35,93,990/- (b)      Interest. (c)      Penalty - Rs. 35,93,990/- u/s 11AC 2. The issue involved in th....

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....he assessee only on the ground that the assessee has purchased/imported activated Carbon in bulk and repacked into small pack and sold them and by virtue of Chapter Note 9 of Chapter 38 of the Central Excise Tariff Act, 1985, they have engaged in the manufacture of the goods and hence, are liable for excise duty. It is his submission that the lower authorities have not considered the appellant's b....

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....records that the entire allegation in the show cause notice started of by alleging that the appellant had imported bulk activated Carbon and re-packed them into smaller packs. It is also alleged in the show cause notice that the appellant had purchased activated Carbon in bulk and re-packed them. On perusal of the Bill of Entry dated 8-10-2007, we find from the attached packing that the appellant ....

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....ady recorded hereinabove, the appellant had been procuring activated Charcoal in smaller bags as well as the same pack size, and re-packs activated Charcoal and clears it. On a specific query from the Bench as to what is definition of 'bulk pack' in the Central Excise law, both sides were unable to point out the same. In our considered view, the smaller packs cannot be considered as a bulk pack fr....