1997 (7) TMI 368

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..... The appellant at the relevant time was a manufacturer of soap. After communicating its intention to the Superintendent by letter dated 31-3-1996, it removed after paying duty the cakes of soap manufactured by it along with a carton each for packing to various factories outside Bombay. The units in question packed the soap into the cartons and despatched the packets of soap to the depots of the .....

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..... lied the ratio of the decision in India Paper Pulp v. CCE - 1994 (73) E.L.T. 752. The facts of the case are identical to the facts of the present case. 3. Departmental representative points out that the provisions of sub-rule (2) to Section 57F have not been followed in that the goods were not returned to the factory as required by it. 4. The ratio of the Tribunal s decision in the case cited .....

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