TaxTMI 
TaxTMI 
2019 (4) TMI 1068
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....poos, toothpastes, creams, lotions and various other cosmetics and toilet preparations classifiable under Chapter 33 and 34 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants also source duty paid finished goods from various other manufactures on Principal to Principal basis. 2.2 The finished goods manufactured at the appellant's factory or, for that matter sourced from other manufacturers on Principal to Principal basis, are being cleared on payment of appropriate Central Excise duty to the Depots of the Company spread across the country and from where they are sold to wholesale dealers known as "Redistribution Stockiest". The wholesale dealers resell and distribute goods to the retail trade. The retail trade s....
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....ars and cakes are cut into pieces. The bulk is then collected separately according to the nature of the product/brand in separate bags without any brand name or markings. Cosmetic products, such as, shampoos, creams etc. are cut open and decanted in unmarked containers. Toothpaste and food items are defaced and destroyed. The detergents and personal products in bulk packs are sold to the appointed scrap dealers under an agreement of sale. Such activity is carried out by the clearing and forwarding agent under an agreement entered into with them. 2.5 The obsolete/damaged finished goods were received at the Lokenath godown of the Shani Depot. The said goods were de-canted into bulk employing labour contractors. The bulk was then sold witho....
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....ould not be imposed on, demanded from and paid by M/s Hindustan Unilever Ltd. (M/s HUL) ; (v) Penalty for violation of various provisions of Central Excise Rules should not be imposed upon, demanded from and paid by M/s HUL as per Rule 27 of the said Rules. 2.7 The adjudicating authority passed the following orders : (a) M/s HUL are ordered to obtain Central Excise Registration in terms of Section 6 (a) of the Central Excise Act, 1944 read with Rule 9 of the said Central Excise Rules, 2002 for the premises at Village Chamrail, NH-6, Howrah. (b) The demand of Central Excise duty amounting to Rs. 76,74,115/- + Education Cess of Rs. 1,17,941/- + Secondary & Higher Education Cess of Rs. 3,106/- totaling Rs. 77,95,1....
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....ade marketable to the consumer but it is sold in bulk to various parties, who in turn may make them marketable and not the appellants. It is the case of the appellants that the activity of packing or repacking or any other treatment must be for rendering the products marketable. In the present case, by resorting to such activities, the products are rendered as non-marketable or non-saleable. The said activities, therefore, do not amount to manufacture. In support of her submissions, relies on the various case laws, which are as follows : (i) D.Balkrishan & Co. : 2000 (122) ELT 631 (TRI) (ii) Baldev Krishan : 1997 (95) ELT 121 (iii) Agarwal Metal Works (P) Ltd. : 1881 (8) ELT 602 (CBE&C) (iv) Ram Prakash :....