2004 (9) TMI 476

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....llant. Shri Pankaj Malik, Consultant, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Revenue filed this appeal against the Order-in-Appeal dated 3-12-2003 passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held that the powder manufactured by the respondents from the granules is not marketable and hence is not liable for central e....

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.... to lump formation as both are manufactured by a different manufacturing process, therefore, the finding of the Commissioner (Appeals) are not perverse. 4. We find that Commissioner (Appeals) in the impugned order after taking note of the visit made by the Excise Officer gave a finding that powder in question is not marketable and the powder manufactured by M/s. Polycon International Ltd. ....