9911796707
TMI Blog2008 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : P. Karthikeyan, Member (T)].- On 20-4-2000, M/s. Guru Agro Foods Pvt. Ltd., Chennai (Guru), received back part of a consignment (1468.80 Kgs) of Creamy Peanut Butter it had cleared on 24-4-99. The goods returned were in packs weighing 510 gms each. These packs were relabelled and, in case of some quantity, also repacked in packs weighing 225/510 gms and carboys of 60 Kgs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of such goods and not to clearance after return of such goods in the factory. The goods had not become marketable after operations carried out by the assessee on return of the goods; they were marketable before they re-entered the factory. Accordingly he vacated the order of the original authority. Revenue is in appeal against the above order of the Commissioner (A). 2. Grounds taken in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity by relabelling and packing to make them marketable. We find that in the instant case the goods returned were all in packs containing 510 gms and were either relabelled or also repacked in bigger packs. The note 7 in question reads as follows: "7. In relation to products of this Chapter, labeling or re-labelling of containers and re-packing from bulk packs to retail packs the adoption of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was passed following an order in appeal No. 68/2000 (M-II) dated 22-5-2000, in a similar case passed by the same authority. Revenue has no case that the said order was appealed against. Therefore, the ratio of the said order had become final. The Revenue cannot challenge the impugned Order which followed the earlier order of the same authority. 4.1 In the circumstances we sustain the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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