TaxTMI 
TaxTMI 
2004 (3) TMI 570
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....dra, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the stay petitions came for hearing, we took the view that the appeals themselves can be disposed off since the issue raised herein is already covered by the decisions of this Tribunal. 2. We, therefore, exempt the condition for pre-deposit and proceed to dispose of the appeals. 3. The appellant-assesse....
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....d by a factory owned by Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission for the purpose of manufacture of such soaps. The above exemption was being extended under different notifications from time to time. Ultimately, the exemption was incorporated in the Schedule itself w.e.f. 14-5-97 under sub-heading 3401.13. The relevant sub-h....
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....see pointed out that in its own case, the Tribunal has taken the view that the product in question manufactured by the assessee is laundry soap coming under Tariff sub-heading 3401.13. The decision reported as Mahila Griha Udyog v. Commissioner of Central Excise [2002 (149) E.L.T. 502]. An appeal against this decision by the Revenue was later dismissed by the Supreme Court in 2003 (151) E.L.T. A84....
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....ought and cannot be considered at this stage. I therefore, reject their plea for classifying the 'synthetic detergent' manufactured and cleared by them under Chapter sub-heading No. 3401.13 of first schedule to Central Excise Tariff Act, 1985 as 'Laundry Soaps' and for very same reason, I reject their plea that their product (Detergent powder) manufactured without the aid of power is fully exempt ....