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2014 (8) TMI 131

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....hri 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 Section 11AC, and demanded interest under S....

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....anufacture, 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 does not amount to manufacture at all according to....

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....bsp;     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 is only a transfer of the product from one unit to th....

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....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 these aspects are required to be considered and there....