1998 (7) TMI 279

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..... i H.K. Jain, SDR, for the Respondents. [Order per : V. K. Agrawal, Member (T)]. The present applications have been filed for waiver of pro-deposit of Central Excise duty amounting to Rs. 49,38,141.80 and penalty amounting to Rs. 28 lakhs imposed on the applicants by the Commissioner of Central Excise, Indore. 2. Shri V. Lakshmi Kumaran, learned Advocate submitted that the issue involve .....

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..... er are similar to the facts in the case of CCE v. Markfed Agro Chemicals - 1993 (68) E.L.T. 848 (Tribunal) in which it was held that processing of the concentrated basic pesticidal chemicals carried out through addition of inert carriers/solvent and dispersing and stabilising agents resulting only in their dilution rendering them suitable for use either directly or after addition of water and form .....

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..... cides formulation result in emergence of new and distinct product having different property, physical form fit for direct use and are sold after value addition mostly under a brand name and therefore, the process can be described as manufacture. 4. We have considered the submissions of both the sides. We find that the issue involved in the present matter is regarding manufacture and not the clas .....

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