2004 (2) TMI 64

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..... , 1944 - Held that:- Tribunal decided matter following the decision of Shalimar Paints reported in [1997 (8) TMI 145 - CEGAT, CALCUTTA] - However, In that case the question was whether the manufacture of thinners from the material procured by Shalimar Paints took them out of the purview of the Notification - Therefore, This case is therefore not covered by the ratio laid down in Shalimar Paints ca .....

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..... mplied with the terms of the Notification inasmuch as they are alleged to have used material procured outside the factory of production without following the process under Chapter X of the Central Excise Rules, 1944. This case is therefore not covered by the ratio laid down in Shalimar Paints case. 2. We, therefore, set aside the impugned order and remit the matter back to the Tribunal for disp .....

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