that the cylinders are super pressurized by Nitrogen Gas to make the cylinders marketable, since FM 200 Liquid is required to be released with high pressure to effectively put out fire. Therefore, the department had interpreted that such activity of filling of empty fire extinguisher cylinders with FM 200 Liquid amounts to ‘manufacture’, in terms of Chapter Note 9 to Chapter 38 of Central Excise Tariff Act, 1985 (CETA). However, since no Central Excise duty was paid by the appellants on such activity during the disputed period from 30.12.2006 to 30.12.2009, the department had initiated investigation into the alleged duty evasion by the appellants and upon completion of the investigation had issued Show Cause Notice (SCN) dated 07.12.2011, proposing for treating the process of refilling undertaken by the appellants as ‘manufacture’, in terms of Note 9 to Chapter 38 of CETA and for classifying such goods under Central Excise tariff item 3813 0000 and demanding central excise duty short levied for an amount of Rs.21,28,891/- under Section 11A(1) [now 11A(4)] of the Central Excise Act, 1944 along with interest; and proposing for confiscation of impugned goods, imposition of penalty under Section 11AC ibid . In adjudication of the SCN, the original authority vide Order-in-Original dated 31.03.2013 had confirmed all the demands as proposed in the SCN. Being aggrieved with the said order of the original authority, the appellants had filed an appeal before the Commissioner (Appeals), who had issued the impugned order in confirmation of the adjudged demands as decided by the original authority and for rejection of the appeal filed by the appellants. Feeling aggrieved with the impugned order, the appellants have filed this appeal before the Tribunal.
