2014 (4) TMI 764

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....ER Per Archana Wadhwa : The petition is for dispensing with the condition of pre-deposit of duty of Rs.20,77,60,576/- confirmed against the applicant/appellant and penalty of Rs. One crore imposed upon them. As per facts on record the appellant imported motor vehicle components and paid Countervailing Duty at the time of clearance of the same. As the appellant was registered dealer, they ava....

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....ealers and copy of RG-23D were also being filed. Revenue was aware of the said activity of the appellant and as such no suppression or mala fide can be attributed to them so as to invoke the longer period of limitation. 4. Ld. Advocate also submits that even if presuming though denying that the activity undertaken by them was manufacture, thus requiring them to pay Central Excise duty, they wer....

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....ctivity of packing/re-packing, labelling/re-labelling and adoption of any other treatment on the goods renders the product marketable and is required to be held an activity of manufacture. Inasmuch as the appellant have admittedly undertaken re-packing of the imported goods as also done re-labelling, the activity undertaken by the appellant would clearly fall within the said definition. She also s....

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....ut going into the fact whether the activity undertaken by the appellant is a manufacture activity or not and without going into the plea of limitation, we find that plea of Revenue neutrality raised by the appellant is just and fair and tilts the merits of the case in favour of the appellant. There is no dispute that the appellant had paid Countervailing Duty at the time of import of the goods and....