Case Law Details
Popular Carbonic Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai)
(i) The issue is to whether the process of compressing carbondioxide and subsequent filling in cylinder amounts to manufacture in terms of Chapter Note 9 to Chapter 28 of the Tariff Act has been settled in favour of the appellant by the Tribunal in the own case of the appellant in Commissioner of Central Excise, Chennai Popular Carbonic Pvt. Ltd5;
(ii) The appeal filed by the Department (Commissioner Popular Carbonic Pvt. Ltd. 6 ) was dismissed by the Supreme Court on 15.07.2011.
(iii) The amendment made on 01.03.2008 to Chapter Note 9 of Chapter 28 of the Tariff Act would not make any difference and the activity carried out by the appellant would not amount to manufacture; and
(iv) The period involved in the show cause notices impugned in the present appeals is from 2005-06 to 2013-2014. Subsequently a show cause notice dated 15.07.2015 was issued to the appellant for the period March 2014 to April 2015 also alleging that the activity of filling gas received through pipeline into cylinders by compression amounted to manufacture. The Principal Commissioner by order dated 21.07.2016 dropped the proceedings holding that the process did not amount to manufacture. This order of the Principal Commissioner had attained finality as not appeal was filed by the Department. In such circumstances, it is not open to the Department to take a different stand in this appeal.
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