2018 (7) TMI 85

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....er certain processing in the factory, it is sold in the local market on payment of duty. The assessee had cleared certain quantities of monosodium glutamate to an EOU under the provisions of AR3 procedures together with the CT3 certificate during the disputed period February-October,2008. The department was of the view that such clearances to 100% EOU without payment of duty on the basis of CT3 Certificates are not eligible for the exemption notification No. 22/2003 dated 01.03.2003. Hence, SCN dated 21.11.2008 was issued proposing to demand duty, interest and imposition of penalty. Adjudication of SCN resulted in confirmation of demand of Rs. 2,94,904/- along with interest and imposition of equal penalty under Rule 15(1) of CCR, 2004 read ....

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....atch number together with other details required such as the life of the product and the stringent measure to be adopted under the PFA Act, would have to be adhered to. Further, after repacking the packing would have to be in terms of the Standards of Weights and Measures Act, 1976, read with Rules thereunder. Without considering any of these aspects, the adjudicating authority has taken a very queer and narrow stand that the appellants have not undertaken any process in their factory. 2.2 Ld. Counsel has taken cognizance of Chapter Notes of Chapter 29 and submitted that Chapter 29 refers to any goods falling under the said chapter, when subjected to any process such as labelling or relabeling of containers, or repacking from bulk pack to ....