9911796707
TMI Blog1998 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a revenue appeal against the order dated 18-2-1993 passed by the Commissioner (Appeals), Trichy. He has held that the re-processing of instant clotted coffee does not result in process of manufacture and hence the appellants were carrying out the process on the coffee which has come back in a damaged condition for re-processing and is not dutiable. He has noted the appellants submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of instant coffee and such process does not amount to process of manufacture and the demands raised are not proper and correct. 2. The revenue in this appeal contends that the observation of the Commissioner is not correct due to the following facts : 1. That as per the information and flow chart submitted by the party, the clotted coffee is dissolved in water and added to reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not have entertained the said stand at appeal stage. 4. That the learned Collector (Appeals) has not taken the factual position of the issue and issued order based on the party s after-thought statement placed before him." 3. Arguing for the appellants, the learned DR submits that it is a fresh process carried out by them and such fresh process results in marketable commodity and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture as can be seen in the case of CCE v. Maize Products Ltd. reported in 1994 (73) E.L.T. 390 (Tribunal). He also relies on the judgment of Division Bench rendered in the case of Shri Krishna Gyanoday Sugar Ltd. v. Govt. of India reported in 1980 (6) E.L.T. 183 (Patna), wherein the Hon ble High Court has held that re-processing of defective sugar does not amount to a new product as on such r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The appeal of the revenue was rejected. Even in the case of Shri Krishna Gyanoday Sugar Ltd. cited supra, the Hon ble High Court has held that re-processing of defective sugar does not bring into existence of new sugar and the question of paying duty on re-processing is not sustainable. We notice in the present case that the appellants are merely wetting out the returned granulates and dried t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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