2008 (2) TMI 40

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....are also  carrying out activities of clearance of wheat dalia, rice flips, roasted and spiced channa and channa dal which are being cleared in different pouches bearing brand   name 'Yum'Yum' and 'SKB' which are packed cartons. 2. Since the appellant had not disclosed the material facts of the manufacture of excisable goods in any manner to the Department with an intent to evade ....

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.... activities carried on by the appellant did not amount to manufacture; that the products remained nuts and are not known by any other name in the trade parlance and, therefore, it cannot be held that they were subjected to any preparation which may bring them into the mischief of duty of excise.  The Tribunal negatived the plea raised by the appellant and confirmed the order in original but r....

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....E 260 = JT 2008(2) SC 239.  By the said  judgment,  C.A.No.2215 of 2002 filed by the Revenue was allowed and the appeals filed by the assessees were dismissed.  In C.A.No.2215 of 2002, the Tribunal had taken a contrary view than the one taken by the Tribunal in the present case. In that case it was held by the Tribunal that the similar activities carried on by the assessee did ....