2018 (10) TMI 457

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....r the appellant Shri S.K. Bansal.DR for the respondent ORDER Per: Bijay Kumar 1. The present appeal is filed against this impugned order passed by the ld. Commissioner (Appeals) wherein order passed by the ld. Adjudicating Authority has been upheld. 2. The appellant is engaged in manufacture of Pickle/species etc, for which they are having the automatic machine where the pre-form is....

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.... the course of visit by the Preventive Officer of Central Excise Division Chhindwara, it was noticed that the appellant had manufactured Plastic Bottles on automatic machine in their factory/premises situated at Plot No. 41,42,46 & 47, Food Parte, Borgoan, Sausar, District-Chhindwara(MP). It was also noticed that the notice were manufacturing various types of Pickles and species separately in thei....

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....name, address, logo and other details and then after packing in cartoons were stored in their store rooms for sale. They were also stored for further sale to their customers. It was, further, observed that the notice have not taken Central Excise Registration and have not paid Central Excise duty on any of the products manufactured and sold by them. 4. Ld. AR on the other hand, states that sinc....

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....th Suruchi brand and cannot have independent marketability of itself. We have also perused various case laws wherein it is clearly held that it intermediate product do not have the marketability then the same case be subjected to excise duty. 6. As per the case records there does not appear to be a deliberate intention by appellant to suppress any material facts from the Department. They were u....