TaxTMI 
TaxTMI 
2019 (9) TMI 274
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.....08.2006 with direction to examine whether the activity of melting and repacking of these waxes and synthetic waxes amounts to manufacture; the classification and rate of duty applicable to industrial fatty acid. By its order dt.31.10.2006, the learned Commissioner confirmed the demand of Rs. 17,19,948/- allowing the benefit to synthetic waxes observing that the process undertaken in relation to synthetic waxes does not amount to manufacture and fatty acid are exempted from payment of duty. However, Since the Commissioner has not considered all the issues, the Tribunal again allowing their Misc. Application by its Order dt. 12.04.2007 remanded it to the Adjudicating Authority wing the Appellant to raise all issues before the Adjudicating Authority vide order dt.11.03.2007. The Department aggrieved by the said Order of Tribunal filed an appeal before the Honourable High Court which was dismissed. In the impugned order, the learned Commissioner confirmed the demand of Rs. 17,19,948/-, imposed penalty of Rs. 13,07,000/- and fine of Rs. 50,000/- and penalties on other appellants. Hence, the present appeals. 3. The learned Advocate Shri M.H. Patil for the Appellants has submitted tha....
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.... no chapter note or section laying down of such processes resulting into manufacture. Also, he has referred to the following judgments:- 1. Mahavir Spinning Mills - 2001 (130) ELT 65 (T) 2. Marmot Abrasives - 2003 (156) ELT 81 (T). Approved by HSC - 2004 (166) ELT A 81 (SC) 3. LaljeeGodhoo& Co. - 2001 (132) ELT 287 (T). Approved by HSC - 2007 (216) ELT 514 (SC) 4. Tikatar Industries - 2006 (202) ELT 215 (SC) 5. R. Gopalakrishnan& Sons - 2003 (157) ELT 79 (T) 6. Seth LiladharBiyani - 2001 (129) ELT 423 (T) 7. Indian Chem-Port - 2004 (174) ELT 113 (T) 8. Dabur India Ltd - 2004 (174) ELT 261 (T) 9. Bangalore Petroleum - 2000 (119) ELT 690 (T) 10. Osnar Chemical Pvt. Ltd - 2012 (276) ELT 162 (SC) 11. Tarpaulin International - 2010 (256) ELT 481 (SC) 12. S.R. Tissues Pvt. Ltd - 2005 (186) ELT 385 (SC) 13. A.R. Thermosets Pvt. Ltd - 2016 (339) ELT 500 (SC) 14. Grasim Industries Ltd - 2011 (273) ELT 10 (SC) 4. Further, referring to the judgment of Hon'ble Supreme Court in the case of Servo-Med Industries Pvt Ltd Vs. CCE, Mumbai 2015 (319) ELT 5....
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....M/s Bhakti Petrochem, during the disputed period, was around Rs. 70/- per kg and not Rs. 143/- per kg as considered by the Department which based on one or two stray invoices, hence not sustainable. Therefore, its correct average price of Rs. 70 per kg,if applied, then the demand would not be sustainable. Also, it is his contention that the value of the clearances of all three units cannot be clubbed for the purpose of extending the benefit of SSI exemption as they were separate and having independent existence with separate plant, machinery, workmen staff, infrastructure etc. Further, the learned Advocate has submitted that since there was no suppression of facts or misdeclaration, the demand is barred by limitation. 8. Per contra, the learned A.R. for the Revenue reiterates the findings of the learned Commissioner. 9. Heard both sides and peruse the records. 10. This is the fourth round of litigation before this Tribunal. In the last order of this Tribunal, the matter was remanded to the Adjudicating authority, inter alia, to consider the issue whether the processes of melting, purifying, re-packing of the Bees wax and synthetic wax amounts to manufacture within definiti....
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....esses under taken resulted into manufacture. More or less in similar circumstance the Tribunal in the case of Mahavir Spinning Mills Ltd.'s case (supra) while considering the question whether the process of producing Wax washers from duty paid paraffin Wax resulted into manufacture observed as: "10. In the instant case not the character, but only shape of the wax is being changed by the respondents in order to use it more conveniently and properly in their winding machines for waxing the sewing thread. They procure duty paid wax in lump form from the market, and after melting, transfer it in the moulds to get the shape of washers. The basic character of the wax remains the same and only new shape is given by them in order to use the same in the winding machine for waxing the sewing thread. No knew or different article or commodity is thus manufactured by them. The process adopted by them for changing the form of the wax from lump to washers cannot be equated to the process of manufacture keeping in view the test of manufacture laid down by the Apex Court in the above referred cases. Therefore, the impugned order of the Commissioner (Appeals) holding the product in question....