TaxTMI 
TaxTMI 
2020 (2) TMI 1200
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.... Appellate Tribunal, Principal Bench in appeal No. A/50353- 50354/2018-EX(DB). The appeal has been filed under sub- Section (2) of Sec. 35G of the Central Excise Act, 1944. Facts of the case as stated in the appeal, reveals that the respondent M/s. WWS Sky Shop Pvt Ltd., is engaged in packing, marketing and telemarketing of various excisable products and an intelligence report was received by the DGCEI, RU, Indore that the respondent is engaged in repacking of various excisable goods and they are being packed at 136 and 137, Saket Nagar. The good were being received from M/s. Davo Laboratories Palda and M/s. Balchem Laboratories, Bhopal. It was alleged that the goods are being removed without payment of Central Excise Duty to different sho....
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....d for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture". Accordingly, four show cause notices were issued in the present case and the details of the show cause notices are as under: (i) Show Cause Notice bearing F.No. DGCEI/AZU/30-44/2005/Pt.I/2528 dated 13/9/2006 was issued to M/s. Davo Laboratories, Govindpura, Bhopal (ii) Show Cause Notice bearing F.No. DGCEI/AZU/30-44/2005/2513-17 dated 13/9/2006 was issued to M/s. Davo Laboratories, Palda, Indore (iii) Show Cause Notice F. No.IV(6)INV/RUI/20/2006/2100 dated 18/12/2006 was issued to M/s. Balchem Laboratories, Govindpura, Bhopal and (iv) Show Cause Notice ....
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....nt. 4. After hearing both sides and on perusal of the material available on record, we find that the Board vide its Circular F.No. 354/285/2011-TRU dated 8th December, 2011 has clarified the position as under : "2. It has been represented that they are in the business of marketing of consumer and other products. They facilitate the transaction sales of the vendors by making arrangements with third parties toward courier/delivery, advertisement and marketing of the products through television channel and web portal to procure order on behalf of the vendor‟s customers, collect payments on behalf of the vendors. Upon receipt of order from a customer, either an order is placed with the manufacturer/importer/trader of the specified goo....
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.... above, it is clarified that in such cases excise duty would not be attracted on the operations or processes carried out by the vendor." 5. In the present case, the situation is identical. By following the Board Circular (supra), we find no reason to sustain with the impugned order and the same is hereby set aside. 6. In the result, both the appeals filed by the assessee- Appellants are allowed. Facts of the case makes it very clear that the assessee / respondent before this Court were engaged in trading and telemarketing of various goods and also in selling medicines manufactured by M/s. Davo Laboratories and Balchem Laboratories through VPP. They were also giving advertisement on television and other media. The most important aspect ....