2013 (9) TMI 59

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..... ssioner granted refund - Held that:- Following decision of COMMISSIONER OF CENTRAL EXCISE, KANPUR Versus KOTHARI PRODUCTS (P) LTD.[2007 (8) TMI 279 - HIGH COURT ALLAHABAD], it does not amount to manufacture - there is no reason to seek reference on the questions of law - Decided against Revenue. - Appeal No.E/2859/2005-EX (DB) - - - Dated:- 2-5-2013 - Smt. Archana Wadhwa and Shri Rakesh Kumar, .....

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..... of first clearance of the goods. 3. It is seen that the identical disputes were also the subject matter of the earlier proceedings in respect of the same assessee. One such matter travelled upto the Tribunal and vide its decision reported as Commissioner of Customs and Central Excise Vs. Kothari Products Ltd. reported in 2000 (121) ELT 800 (Tribunal), wherein it was held that mixing of pan masa .....

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