2014 (2) TMI 970

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....) PER : P R Chandrasekharan The appeal and stay petition are directed against Order-in-Original No. Belapur/90/Tal/R-II/Commr/KA/12-13 dated 21/03/2013 Commissioner of Central Excise & Customs, Belapur. 2. The appellant, M/s. Rohm & Hass (I) Pvt. Ltd., Taloja were undertaking imports of three materials namely, Coronate LS, Bayhydur-302 and Automate Blue Marker in bulk form. They did re-pa....

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....th Section 11AC of the Central Excise Act. The notice was adjudicated by the impugned order and the demands were confirmed along with interest and also by imposing penalties. Aggrieved of the same, the appellant is before us. 3. The learned counsel for the appellant submits that prior to August, 2008, the impugned products were classified under CETH 38249090 in respect of Coronate LS and Bahydu....

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....the products are classified under Chapter 39 and there is no corresponding Chapter Notes deeming the process undertaken by the appellant as 'manufacture', there was no requirement of paying excise duty on repacking. Therefore, the present position is that the appellant is not required to pay excise duty but during the impugned period the appellant did not discharge excess duty liability treating t....

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.... contends that the appellant deliberately resorted to payment of duty on repacked goods so as to avail ineligible rebate amount and, therefore, the appellant should be put to terms. 5. We have carefully considered the submissions made by both the sides. It is an undisputed fact that the appellant discharged excise duty liability on the activity of repacking and this payment of duty by the appel....