CHHATTISGARH DISTILLERIES LTD. Vs. C.C.E., RAIPUR

JUDGEMENT

(1.) THE Appeal has been filed against Order -in -Original No No.COMMISSIONER/RPR/11/2009, dated 03.02.2009 in terms of which a service tax demand of Rs. 4,39,26,388/ - was confirmed along with interest and penalties.

(2.) THE facts of the case, briefly stated, are as under: -

(3.) LD . Departmental Representative on the other hand states that as the charges for packaging activities were recovered separately, it cannot be said to be integral part of the manufacturing process and that the judgment of High Court of Madhya Pradesh in the case of Maa Sharada Wine Traders (supra) is not directly applicable because in the present case, the appellants were doing additional activities in addition to the activities covered in the case of Maa Sharada Wine Traders (supra).