2007 (4) TMI 420

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....ates, for the Appellant. Shri Bipen Verma, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 9.4 crores and penalties. The case of revenue is that applicants were wrongly availing the benefit of exemption Notification No. 3/2005, dated 24-2-2005 at Serial No. 33. 2. As per ....

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....s of manufacturing is carried out with aid of power and, as per Section 2G of Factories Act, the definition of "Power" means electrical energy, or any other form of energy which is mechanically transmitted and is not generated by human or animal agency. In this situation, the Hon'ble High Court held that sweets are manufactured with the aid of power. In the present case, we find that as per provis....