9911796707
TMI Blog2002 (6) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Member (J)]. The brief facts of the cases are that in May 1994 M/s. Nilgiri Herbals Pvt. Ltd., appellants herein, who are engaged in the activity of marketing consumer products, entered into an agreement with M/s. Fernhill Laboratories Industrial Establishment, owners of brand name COLIN permitting the appellants to use the said brand name for marketing glass and household cleaners. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e COLIN amounted to manufacture as per Note 6 to Chapter 34 of the Schedule to CETA 1985. 2. The notice also proposed imposition of penalty on M/s. Nilgiri Herbals Pvt. Ltd., M/s. Fernhill Laboratories Industrial Establishment and M/s. Royal Chemical Industries as well as on Director of the Nilgiri Herbals Pvt. Ltd. 3. The notice was adjudicated by the Commissioner of Central Excise who co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Registry of the Tribunal that he has no longer appearing in the appeal. However since the issues in dispute stand settled by the Tribunal Order cited supra, in favour of M/s. Nilgiri Herbals Pvt. Ltd., we proceed to decide these appeals themselves. 5. We find that in the impugned order the Commissioner has held that the process of labelling/re-labelling amounts to adoption of the treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to manufacture (this amendment was in 1997), the process of labelling or re-labelling could not be deemed to amount to manufacture. 7. Following the ratio of the above decision which is directly applicable to the facts of the present cases. We set aside the impugned order and allow the appeals. 8. The misc. application for early hearing of the appeals is dismissed as infructuous. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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