2007 (6) TMI 135

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.... total confirmed demand of duty of Rs. 69,94,924/- the appellant has already deposited an amount of Rs. 32,16,062/-. By treating the said deposit as sufficient for the purposes of Section 35F, we dispense with the condition of pre-deposit of balance amount of duty and entire amount of penalty imposed upon the two appellants and proceed to decide the appeal itself in as much as the issue is covered....

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....rmation of demand in respect of the goods cleared during the period 1-4-00 to 28-2-03. During the course of proceedings, the appellant took a categorical stand that they are merely affixing the label containing statutory information without repacking goods and such label of the goods would not amount to manufacture in as much as the Chapter note 5 of Chapter 30 is applicable when the goods are rep....

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....retail or any other treatment making goods marketable would not amount to manufacture. 4. The above contentions of the appellants were not accepted by Commissioner who passed the impugned order by holding that in terms of Chapter note 5 of Chapter 30, labelling or re-labelling of the containers shall amount to manufacture. He also observed that the Board's Circular of 1996 relied upon by the ap....