2007 (10) TMI 528

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....e Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. We have heard both the sides duly represented by Shri M.M. Mathkar, JDR and Shri M.A. Patel, Consultant. 2. The respondents are engaged in the manufacture of detergent powder, cake and soap etc., They procured duty paid c....

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....r, Commissioner (Appeals) observed that apart from the fact that the appellant would be entitled to clear the waste and clear at "nil" rate of duty, they were also to be covered by the provisions of Rule 57D. Accordingly, he set aside the order of the Asst. Commissioner and allowed the appeal. Hence the present appeal by the Revenue. 4. We find that the respondents are not manufacturer of co....