2018 (1) TMI 1734

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....pondent: Sh. S.K. Bansal, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : Both the present appeals are filed by the assessee-Appellants against the Order-in-Original No. 24/Commr/CEX/IND/08 dated 30.07.2008 passed by the Commissioner of Central Excise, Indore. The period in dispute is December 2003 to July, 2005. 2. The brief facts of the case are that, during the period under consideration, the a....

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.... 3. With this background, we have heard Shri V. Lakshmikumaran, learned counsel for the assessee-Appellants and Shri S.K. Bansal, learned DR for the Department. 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 ....

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.... centre and the website address. Apart from this repacking, no other activity is being undertaken. The issue raised for clarification in this background is whether the levy of excise duty is attracted on this activity of repacking such 'pre-packed duty paid retail goods'. 3. The matter has been examined. The purpose of "deeming" processes such packing, re-packing, labeling, relabeling etc. to be ....