9911796707
TMI Blog2025 (4) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Shri D.H. Nadkarni, Advocate for the Appellants Shri C.S. Vinod, Authorized Representative for the Respondents ORDER Per : S. K. MOHANTY Brief facts of the case are that the appellants are engaged, inter alia, in the manufacture of Bartan Bar, Bathing Soap, Liquid Hand Wash, Concentrated Floor Cleaner, Sanitary Liquid, etc., falling under Chapters 34 and 38 of the First schedule to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckages was denied by the department on the grounds that the goods sold by the appellants are neither confirming to 'Synthetic Detergent' nor 'Laundry and Carbolic Soaps'. On the basis of such understanding, the department had initiated show cause proceedings against the appellants, which culminated into the adjudication orders dated 23.05.2013, 24.06.2014 and 25.03.2021 (for short, referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submitted that on a periodic basis, the appellants used to test the goods through the other labs, who have also confirmed that the product packed by the appellants were of Synthetic Detergent. Thus, Ld. Advocate submitted that since the goods repacked by the appellants from the bulk pack to the retail packs contain the products like Synthetic Organic Surface Active Agents, Colours and Fragranc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt manufacturer, inasmuch as no distinct commodity emerges out of such activity of repacking from bulk to retail packs. Hence, he submitted that the benefit provided under the Notification dated 01.03.1988 (supra) should not be available to the appellants and the impugned order confirming the adjudged demands on the appellants should sustain. 4. Heard both sides and examined the case records. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to them for non-payment of Central Excise duty in respect of the clearances made by them to the Khadi and Village Industries. 6. In view of the foregoing discussion and analysis, the impugned orders, to the extent the adjudged demands were confirmed therein against the appellants are not sustainable and as such, are liable to be set aside. Therefore, the impugned orders are set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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