9911796707
TMI Blog2001 (11) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... Panchmatia, proprietor. The Commissioner s order has advanced reasons for demand of duty that the appellant manufactured camphor on which it did not pay the duty that was due. The Commissioner s finding that the appellant received camphor powder in bulk form from two manufacturers, Camphor and Allied Products Inds. Ltd. and Twin City Organics Pvt. Ltd. and manufactured out of it tablets, slabs and pellets. He further finds that the appellant received camphor of the brand name Saraswati from Camphor and Allied Products Inds. Ltd. which it repacked and that such repacking satisfied the requirement contained in Note 6 to Chapter 29. For the reason that the appellant did not pay the duty he has imposed penalty. 3. We shall deal with each of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it received hexamine and stearic acid so as to make the tablet stronger and increase the life. The provisions of Note 1(a) to Chapter 29 are relied upon. Note 1(f) to Chapter 29 provides that except where the context otherwise requires, the headings of that chapter apply only to separate chemically defined organic compounds, whether or not containing impurities, with an added stabiliser including anti-caking agent required for their preservation or transport. The hexamine and stearic acid have been added for preservation and presumably the transport of the camphor in various form that the appellant manufactured, the Camphor, which we have noted, is a separate chemical compound in Twin City Organics Pvt. Ltd. v. CCE did not cease to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the letter was received by the Superintendent and this should have been done before the Commissioner passed his order. The letter also refers to a recent visit by the Superintendent to the factory. Whether the officer actually visited the factory could be verified by the records of the department. It is stated that the visit was of a follow up of the changes made up in the budget and apart from anything else a report would have been sent by the officer. We think that this whether the letter was received, should be properly and thoroughly examined by the Commissioner, who should communicate to the appellant the result of this enquiry in this regard and give it an opportunity of being heard. 6. Another aspect relates to quantification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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