1995 (2) TMI 228

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....Rajiv Dutta, Vipin Nair, Advocates, for the Respondent.[Order per : S.K. Bhatnagar, Vice President]. - This is a Department's appeal filed against the order of Collector (Appeals), Bombay dated 29-6-1988. 2. Ld. D.R. stated that the respondents M/s. Hemali Cosmetics are manufacturers of cosmetics and toilet preparations including Tiara brand shampoo. It was the Department's case that th....

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....n this respect he would draw attention to the Grounds of Appeal filed by the Collector and reiterate the same. 4. Ld. Counsel stated that he would like to draw attention to the reply to the show cause notice filed before the A.C. from which it would be clear that the respondents were the manufacturers of the goods in question. They had purchased raw-materials from independent sources and m....

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....e that the show cause notice itself shows them as the manufacturer of goods. Further more, the notice is partially time-barred. 7. It was their contention that since they had rightly availed of the exemption therefore, no amount was due from them. 8. We have considered the above submissions. We observe that Notification No. 140/83, dated 5-5-1983 has been amended from time to time. The amend....