2007 (3) TMI 85

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.... stay of the operation of Order-in-Appeal No. 15/2006 (H-III) C.E., dated 26-4-2006 by which the Commissioner (A) has set aside the Order-in-Original No. 6/2005 dated 30-12-2005 confirming demands. The Commissioner (A) has observed that the assessee had initially cleared impugned goods on payment of duty from their Nagarjunasagar unit, Nalgonda District. He has observed that there is no allegation....

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.... to render the product marketable to the consumer amounts to manufacture. He submits that order is therefore not correct. 3. The learned Counsel submits that there is no repacking between bulk to retail packs. It was only retail packs which were put to smaller quantity for sending it to ESI. He refers to Tribunal ruling rendered in the case of Johnson & Johnson Ltd. v. CCE, Mumbai-IV - 2003 (15....