1999 (8) TMI 380

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....Sr. Advocate, R.J. Parekh, Advocate, for the Appellant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Two common questions are involved in these four appeals, two by the assessee and two by its directors. The first is whether by concentrating spent liquor/wash containing 4 to 6% caustic soda, obtained in concentration of 16-18% and removing imp....

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.... v. C.C.E. -1997 (91) E.L.T. 610. We do not see why the ratio of this decision does not apply to the facts of the case before us. It is not the department's case that concentrating the liquor from 4% to 15% results in the emergence of a new commercially distinctly identifiable commodity. In the two orders-in-appeal passed by two different Commissioners, the reason advanced is that the goods are ma....

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....product. 3. On the other issue, the decision of this Tribunal in C.C.E. v. Century Textile and Industries Ltd. - 1991 (53) E.L.T. 421, C.C.E., Chandigarh v. Punjab Alkali - 2000 (117) E.L.T. 779 (Tribunal) = 1997 (19) RLT 133 are cited by the appellant. In the first decision, the Tribunal had held, after referring to technical literature, that bleach liquor included sodium hypochlorite is ....

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....eriod contained in the proviso to Section 11A of the Act. The department was however, fully aware that appellant manufactured bleach liquor and was clearing it without payment of duty. The assessee would have brought to the notice of the department its manufacture of this commodity and on payment of duty under the notification by the declaration, which it filed from time to time. 5. In add....