1995 (12) TMI 132 - AT - Central Excise

Summary

The judgment involves five appeals by the Revenue regarding the interpretation of Notification No. 222/77-CE. The appeals concern the repacking of scouring powder and whether it constitutes a manufacturing process. The Collector (Appeals) allowed the appeals, but the Tribunal set aside the orders, stating that since no show cause notice was issued, adjudication does not arise at this stage. The appeals were allowed, giving the Department the freedom to proceed according to the law.