2015 (3) TMI 733

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.... "Whether in the facts and circumstances of the case, the process carried out by the assessee will amount to manufacture or not? 3. The dispute between the parties was with regard to excisability of the respondent's product "custom pack". The appellant was of the opinion that the product is a manufactured product attracting excise duty whereas the assessee contended that various activities undertaken by them do not result in emergence of a new manufactured product. One of the seized records by the revenue was a file named "Business Quality System - Custom Pack Level-III" which contained a set of documents titled "manufacturing procedure - Customs Pack". The aforesaid filed contained manufacturing flow chart of the customs pack sho....

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.... Customs, was challenged by the assessee before the CESTAT, Mumbai. The Tribunal differed in its opinion. The Judicial Member was of the opinion that the product manufactured by the assessee amounted to a new product known commercially as `customs pack' and therefore excise duty and penalty was rightly levied whereas the Technical Member was of the opinion that it was nothing but packing goods manufactured by the respondent assessee and the packaging will not bring in a new product nor can be treated to be a manufacture of new product and therefore no excise duty or penalty was leviable. In view of the difference of opinion, the matter was referred to Third Member. The Third Member, Jyoti Balasundasundaram, after considering various cas....