2008 (4) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act, 1944 (for short 'the Act') against the judgment and final order dated April 4, 2002 passed by Customs, Excise and Gold (Control) Tribunal, Eastern Bench, Kolkatta (for short 'the Tribunal') in final order No. A-507, 508/KOL/2002 dated 4-4-2002 in appeals No. E/R-312, 313 of 2001, wherein the Tribunal has allowed the assessee's appeals relying upon a judgment of the Tribunal in the case of M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xplain as to why excise duty amounting to Rs. 7,39,910/- be not demanded/recovered and as to why a penalty should not be imposed. The period involved is March, 1997 to August 16, 1997. 4. The Joint Commissioner adjudicating the case confirmed the demand and imposed a penalty of rupees one lac on the firm and further penalty of rupees one lac on the Business Manager of the firm. On appeal filed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s to retail packs in the present case. 6. In the case of Commissioner of Central Excise, Mumbai v. Johnson & Johnson Ltd. reported in 2005 (188) E.L.T. 467 (S.C.), a two Judge bench of this Court while interpreting Note 5 of Chapter 30 which is similar to Note 10 of Chapter 28 held that mere packing for marketing would not amount to manufacture. That mere labeling or relabeling in the absence o....