1995 (2) TMI 228

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..... he Respondent.[Order per : S.K. Bhatnagar, Vice President]. This is a Department s appeal filed against the order of Collector (Appeals), Bombay dated 29-6-1988. 2. Ld. D.R. stated that the respondents M/s. Hemali Cosmetics are manufacturers of cosmetics and toilet preparations including Tiara brand shampoo. It was the Department s case that the Tiara brand was lent to them by M/s J.K. Hel .....

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..... of Appeal filed by the Collector and reiterate the same. 4. Ld. Counsel stated that he would like to draw attention to the reply to the show cause notice filed before the A.C. from which it would be clear that the respondents were the manufacturers of the goods in question. They had purchased raw-materials from independent sources and manufactured the goods in their own factory and sold the ent .....

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..... oods. Further more, the notice is partially time-barred. 7. It was their contention that since they had rightly availed of the exemption therefore, no amount was due from them. 8. We have considered the above submissions. We observe that Notification No. 140/83, dated 5-5-1983 has been amended from time to time. The amendment making the exemption inapplicable to the goods where a manufacturer .....

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