2017 (11) TMI 1456

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.... for respondent ORDER Per: Ramesh Nair 1. The appellant is engaged in the manufacture of excisable goods falling under Chapter 25, 38 & 69 of the CETA,1985. They cleared the goods, namely, "Acconex" falling under Chapter 38.24 in bulk packs on payment of Central Excise Duty under the cover of excise invoice to M/s. Abhijit Enterprises, Thane, for packing, re-packing, labeling and re-labeling. M....

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....uty was confirmed and equal amount of penalty under Section 11AC was imposed. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals), who rejected the appeal by upholding the order-in-original, therefore the appellants are before us. 2. Shri Prasad Paranjape, Ld. Counsel appearing on behalf of the appellant submits that the appellants have discharge....

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....He further submits that after clearing of the goods by the appellants, the job-worker has carried out the activity to packing, re-packing, labeling, re-labeling, which as per Chapter Note 5 of Chapter 38. These activities are amounts to manufacture, therefore, if any demand can be raised it should be against the job-worker and not from the appellant. 3. Shri H.M. Dixit, Ld. Assistant Commissioner....