2003 (12) TMI 564

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....pellant. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Kamdhenu Gramodyog Detergent Unit, the appellant before us, was engaged in the manufacture of detergent washing powder and did not pay duty on the product on the view that it was covered by the provisions of the exemption contained in Notification 88/88. Notice issued to it demanded duty on....

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....2-4-1993 issued by Khadi and Village Industries Commissioner, Bombay to the Gujarat Khadi Pratishtan indicates in column 3 that previous units of the Pratishtan specified production centre. This showed various categories such as Khadi on own account, Khadi on job worker. In every one of these categories except category two, Khadi on job work, there is an against the entry in column 2. A reference ....

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.... In that case it could perhaps be argued that the appellant's unit was part of the Pratishtan and would be entitled to the exemption. But however in a situation where the Commission itself found it necessary to mention each unit separately and indicated the nature of the activity in that unit, it would be incorrect to conclude that, despite appellant's unit not figuring in the list, recognition ha....

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....mmissioners says that as per the letter 22-10-1997 of Gujarat Khadi Pratishtan has given permission for the detergent unit of the appellant. 4. It is thus seen that all these letters ultimately traces their origin back of the letter 22-10-1997 of the Gujarat Khadi Pratishtan. The notice was issued to the appellant on 13-4-1994 and the Commissioner passed the order on 22-10-1998. It is diff....