1989 (8) TMI 218

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..... [Order per : D.M. Vasavada, Member (J)]. - Shri N.D. Khosla, the Ld. Consultant for the petitioners contended that the conclusion drawn by the Adjudicating Authority that the process of re-packing of different products in one set, is a process of manufacture, is not correct. According to the Ld. Consultant reliance placed by the Additional Collector on Note-11 of Section VI of the Central E .....

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..... d in which manner. In the impugned order at page 13 this contention has been noted. But in the impugned order the Additional Collector has held that this is not an excuse and the applicants Company has violated the provisions of Rule 173B as they have not declared these goods and so the Central Excise Officers have been misled. Now it is true that legal duty is cast upon the petitioners compan .....

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