9911796707
TMI Blog1999 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant submits that the applicant is a small scale unit engaged in the manufacture of repacking of duty paid detergent powder which activity was not considered as an activity of manufacture prior to 1-3-1994. By insertion of Chapter Note 6 in Chapter 34 under 3rd schedule the Finance Bill of 1994-95, repacking of detergent washing powder from bulk to retail packs was artificially defined as a process amounting to manufacture. He submits that the dispute in the present appeal is as to whether Chapter Note 6 would be effective from 1-3-1994 i.e. the date of introduction of the same or from the date of assent of the said Bill. He submits that the authorities below by holding that the date when the Bill was introduced would be the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has been confirmed on the cum-duty price. Even the benefit of Modvat credit to which the appellants were entitled to in any case have not been extended to them, in spite of their having made a prayer to that effect. He submits that if these considerations are taken into account, the duty amount would come down to around Rs. 1.25 lakhs. 3.2 He also argues on the financial position of the applicant company and submits that a meagre profit of Rs. 17,000/- have been made by them in the year 1997. Their factory is lying closed w.e.f. January, 1997. Balance sheets for the period from 1994 to 1997 have been placed on record. 4. Countering the arguments Shri T.P. Kumar, ld. SDR submits that the Bombay High Court judgment in the case of Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draws the attention of the Bench to the observations made by the original adjudicating authority in the order which are to the effect that the applicants were immediately directed to deposit the said amount, but the same was delayed by them compelling the department to initiate the adjudication proceedings against them. 6. We have considered the submissions made from both the sides and have gone through the impugned orders. Both the sides have relied upon various decisions of the Tribunal as also of High Court and Supreme Court. We find that the issue is quite contentious on merits and is arguable from both the sides. However, taking note of the fact that the duty has been confirmed without giving the benefit of deduction of duty and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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