2014 (8) TMI 131

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...., Advocates For the Respondent : Shri S. Teli, Deputy Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; This is an appeal filed by M/s. Forbes Aquatech Ltd., the appellant, against the OIO No.11/2012 dt. 25/02/2012 passed by the Commissioner of Central Excise, Bangalore-II Commissionerate, Bangalore, by which he has demanded central excise duty under Section 11A(1), imposed penalty under ....

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....ister unit of the appellant as amounting to manufacture, duty has been demanded as mentioned above. 3. The issues for consideration which arise are and our observations are as follows:-            a. Whether the activity of filling up of duty paid resin into duty paid plastic container amounts to manufacture. It was the submission that this d....

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.... this submission.            b. The next submission made by the learned counsel was that the product is not marketable. We find on going through the records and after hearing the learned AR that there is no evidence of sale of this product in the market at all. It is also not the case of the Revenue that appellants sold the product. In fact, it ....

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....is exempt from payment of duty under Notification No.25/2008-CE also requires consideration by the Commissioner and learned counsel fairly agreed that this notification was not cited before the Commissioner for consideration. Therefore on this ground also the matter requires fresh consideration by the Commissioner. The learned counsel also relied upon the Circular No.464/30/99 dt. 30/06/1999. All ....