2012 (8) TMI 850

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....llant. Shri Sanjay Jain, AR, for the Respondent. ORDER In the instant case vide Order-in-Appeal duty demand to the tune of Rs. 31,58,129/- has been confirmed against the appellant with interest and equal amount of penalty. The demand has been confirmed on three counts namely; that the appellant during the period in dispute was importing N-Butyl acetate in bulk and repacking the same in sm....

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....appellant after importing N-Butyl acetate in bulk and cleared the same in smaller packs after repacking as such in view of Chapter Note 10 of Chapter 29 the activity carried out by the appellant amounts to manufacture. As such the appellant has rightly cleared the goods on payment of excise duty and availed the Cenvat credit on CVD paid by him. In the alternative, it is contended that even if the ....