1998 (7) TMI 279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aran, Advocate, for the Appellants. Shri H.K. Jain, SDR, for the Respondents. [Order per : V. K. Agrawal, Member (T)]. - The present applications have been filed for waiver of pro-deposit of Central Excise duty amounting to Rs. 49,38,141.80 and penalty amounting to Rs. 28 lakhs imposed on the applicants by the Commissioner of Central Excise, Indore. 2. Shri V. Lakshmi Kumaran, lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r submitted that the facts in the present matter are similar to the facts in the case of CCE v. Markfed Agro Chemicals - 1993 (68) E.L.T. 848 (Tribunal) in which it was held that processing of the concentrated basic pesticidal chemicals carried out through addition of inert carriers/solvent and dispersing and stabilising agents resulting only in their dilution rendering them suitable for use eithe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hemist has clearly opined that pesticides or insecticides formulation result in emergence of new and distinct product having different property, physical form fit for direct use and are sold after value addition mostly under a brand name and therefore, the process can be described as manufacture. 4. We have considered the submissions of both the sides. We find that the issue involved in th....