1996 (9) TMI 405

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....n held against the appellants in the learned lower authority's order is that condition No. 2 of the notification, has not been fulfilled. 2. The learned Advocate for the appellants has reiterated the pleas which he made at the time of personal hearing before the authority below which are reproduced below for convenience of reference : "Dr. Jois, the learned Counsel for the petitioner submitted that the petitioner has been manufacturing and clearing soap in different forms such as bars, noodles, cakes, etc. The classification list filed by the petitioner has been accepted and approved by the Department as soap in any form under Tariff Heading 3401.10 of the Central Excise Tariff Act, 1985, the petitioner, therefore, become eligibl....

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....he Department as soap should have been manufactured in the appellants' factory, for levy of duty as soap under Tariff Heading 3401 which reads as soap in any form. He has pleaded it is not the case of the Revenue that what has been manufactured by the appellants was not soap. He has pleaded the Tribunal in the case of Ojas Corporation v. Collector of Central Excise reported in 1988 (35) E.L.T. 189 where the question was whether the power was used in or in relation to the manufacture of the soap as the soap emerged in bar form which was later on cut to sizes by use of power would not disentitled the assessee from the benefit of notification in respect of soap which was available in respect of soap manufactured without the aid of power. The i....