1997 (7) TMI 368

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....Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant at the relevant time was a manufacturer of soap. After communicating its intention to the Superintendent by letter dated 31-3-1996, it removed after paying duty the cakes of soap manufactured by it along with a carton each for packing to various factories outside Bombay. The units in question packed th....

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....7 (sic) in which identical issue has been decided. In that order the Tribunal has applied the ratio of the decision in India Paper Pulp v. CCE - 1994 (73) E.L.T. 752. The facts of the case are identical to the facts of the present case. 3. Departmental representative points out that the provisions of sub-rule (2) to Section 57F have not been followed in that the goods were not returned to ....