CCE & GST, New Delhi Versus M/s Amar Lal Bhawani, Shri Deepak Kumar, Shri Rajeev Arora
Central Excise
2018 (6) TMI 641 – CESTAT NEW DELHI – 2018 (363) E.L.T. 871 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 13-6-2018
Appeal No. E/51238-51240/2018-SM – Final Order No. 52207-52209/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri K. Poddar & Shri H.C. Saini, DRs – for the appellant
None – for the respondent
ORDER
Per Ms. Archana Wadhwa:
All the three appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority.
2. I have heard Shri k. Podd
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h provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of removing of MRP amounts to manufacture, but no duty of excise was confirmed against the respondent.
4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without affixing a new MRP does not amount to
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Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods.”
5. As against the above findings of Commissioner (Appeals), Revenue is in appeal.
6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the f
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