2007 (4) TMI 420

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..... Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 9.4 crores and penalties. The case of revenue is that applicants were wrongly availing the benefit of exemption Notification No. 3/2005, dated 24-2-2005 at Serial No. 33. 2. As per the notification, soap, in or in relation to the manufacture .....

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..... G of Factories Act, the definition of Power means electrical energy, or any other form of energy which is mechanically transmitted and is not generated by human or animal agency. In this situation, the Hon ble High Court held that sweets are manufactured with the aid of power. In the present case, we find that as per provisions of the notification in question, there was no provision that the def .....

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