M/s Safal Food Products Versus Commissioner of GST, Customs & Central Excise
Central Excise
2018 (10) TMI 457 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 28-8-2018
Appeal No. E/51421/2018 – A/52944/2018-EX[DB]
Central Excise
Mr Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
Shri H.G. Daramadhikari, Adv for the appellant
Shri S.K. Bansal.DR for the respondent
ORDER
Per: Bijay Kumar
1. The present appeal is filed against this impugned order passed by the ld. Commissioner (Appeals) wherein order passed by the ld. Adjudicating Authority has been upheld.
2. The appellant is engaged in manufacture of Pickle/species etc, for which they are having the automatic machine where the pre-form is fed at the first station of automatic mechanized plant and plastic jars come out and at the next station the pre-required quantity of the product is dispensed therein and thereafter the final product emerging is packed. Prior to having the
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nd spices manufactured by them were then packed in different quantity in various sizes of plastic bottles already manufactured by them. The Plastic Bottles were found to be manufactured on automatic machines from pre-from purchased by them, then the Plastic caps were put on them. The manufacturing process of plastic bottles is carried out on such automatic machines installed separately with in their factory premises. Later on these plastic bottles were taken to the manufacturing plant of pickles and species and these bottles were packed with different quantity of Pickles/species as per their sizes i.e 100 gm. 200 gm. 300 gm. 500 gm. 1 kg., 5 kg., on automatic machines. Subsequently, these bottles were labeled with the company's label containing name, address, logo and other details and then after packing in cartoons were stored in their store rooms for sale. They were also stored for further sale to their customers. It was, further, observed that the notice have not taken Central Excis
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etability of itself. We have also perused various case laws wherein it is clearly held that it intermediate product do not have the marketability then the same case be subjected to excise duty.
6. As per the case records there does not appear to be a deliberate intention by appellant to suppress any material facts from the Department. They were under the bona fide belief that they do not come under the purview of Central Excise as their turnover is less than the exemption limit as specified under the Notification 8/2003. During the relevant period to July 2009 to March 2010, the value of the manufacture of the packaging material is to the extent to Rs. 45,29,406/- and the period of between July 2010 to February 2011 Rs. 1,35,45,533/- totally 1,80,73,959/- which is much below the in threshold limit of SSI exemption as above. These submissions have been made by the Ld. Counsel on behalf of the appellant in a categorical term. Therefore, we accept the same. And hence, on account of the m
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