2025 (4) TMI 688

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.....M. PARTHIBAN, MEMBER (TECHNICAL) Shri D.H. Nadkarni, Advocate for the Appellants Shri C.S. Vinod, Authorized Representative for the Respondents ORDER Per : S. K. MOHANTY Brief facts of the case are that the appellants are engaged, inter alia, in the manufacture of Bartan Bar, Bathing Soap, Liquid Hand Wash, Concentrated Floor Cleaner, Sanitary Liquid, etc., falling under Chapters 3....

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....yment of duty on the retail (small) packages was denied by the department on the grounds that the goods sold by the appellants are neither confirming to 'Synthetic Detergent' nor 'Laundry and Carbolic Soaps'. On the basis of such understanding, the department had initiated show cause proceedings against the appellants, which culminated into the adjudication orders dated 23.05.2013, 24.06.2014 and ....

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....grances and additives...". Further, he also submitted that on a periodic basis, the appellants used to test the goods through the other labs, who have also confirmed that the product packed by the appellants were of Synthetic Detergent. Thus, Ld. Advocate submitted that since the goods repacked by the appellants from the bulk pack to the retail packs contain the products like Synthetic Organic Sur....

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.... should not be considered as the independent manufacturer, inasmuch as no distinct commodity emerges out of such activity of repacking from bulk to retail packs. Hence, he submitted that the benefit provided under the Notification dated 01.03.1988 (supra) should not be available to the appellants and the impugned order confirming the adjudged demands on the appellants should sustain. 4. Heard b....