TaxTMI 
TaxTMI 
2015 (10) TMI 2585
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....ms & Service Tax, Meerut I. The other appellants are Director of M/s Dhampur Alco-Chem Ltd.. The details of the appeals are as follows: Sl.No. Appeal No. Party's Name Duty (Rs.) Penalty (Rs.) Redemption fine (Rs.) 1. E/3862/06 M/s Dhampur Alco-Chem Ltd. 16,64,923/- 16,64,923/- (u/R-26 of CER, 2002) 2. E/3863/06 M/s Dhampur Alco-Chem Ltd. 32,703/- (u/R-26 of CER, 2002) 51,100/- 3. E/3864/06 Sorabh Gupta, Director 16,64,923/- (u/R-26 of CER, 2002) 4. E/3865/06 Sorabh Gupta, Director 32,703/- (u/R-26 of CER, 2002) 5. E/3866/06 Murli Monohar Gupta, Director 16,64,923/- (u/R-26 of CER, 2002) 6. E/3867/06 Murli Monoha....
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.... appellant although registered as a dealer, is engaged in labelling/relabelling of the goods which are repacked in containers. The repacking of the said goods from the bulk packs, to retail packs amounts to manufacture as per Chapter Note 11 of chapter 29 of CETA, 1985, whereas the appellant was not registered as a manufacturer with the Department and not paying Central Excise duty. The revenue officers visited the factory premises of the appellant of 27/6/2003 and found that all the goods/chemicals-Acetic Anhydride and Ethyl Acetate was found packed in jerry canes. It appeared to Revenue that the appellant have done the repacking from by bulk pack and subsequently labelling of the cans/drums was done at the time of dispat....
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....nufacture as they were not repacking the chemical from bulk pack to retail pack. The chemical was received through tanker lorries from the manufacturer of the chemical for trade and the same was emptied into drums/jerry cans/carboys as the process of receipt of the goods. Further, they were selling the chemicals to manufactures and not to consumers. Further, they have not adopted any treatment to render the product marketable to the consumer (end-user). Consumer is defined under the Consumer Protection Act as an individual or group of individuals, who buy the product for the own consumption or earning their livelihood. Further, it was contended that the 'retail packs' have been defined under the Standards of Weights & Measures (Packag....