Commissioner of Central Excise Vs. Maharashtra Insecticides Ltd.

Commissioner of Central Excise vs Maharashtra Insecticides Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 14, 2003

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Citation: sooperkanoon.com/29836
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T Gowri, G Srinivasan
Decided On: Jan 14, 2003
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Maharashtra Insecticides Ltd.

Excerpt

1. the appeal is against the order of the commissioner (appeals) in which he has held that the process undertaken by maharashtra insecticides ltd., the respondent to this appeal, of dilution of pesticides into formulation does not amount to manufacture. the commissioner (appeals) has relied upon the judgment of the delhi high court in kissan chemicals v. uoi 1996 (14) rlt 629 and the gujarat high court's judgment in indichem and ors. v. uoi 1996 (14) rlt 820.2. after hearing the departmental representative, the respondent being absent and unrepresented, we are unable to interfere.3. the appeal merely repeats the factor that the commissioner (appeals) has already considered the circular that has been issued by the board under section 37b of the act that the process undertaken by the respondent amounts to manufacture. this view has already been rejected by the commissioner (appeals) who noted that the circular has been struck down by the delhi and gujarat high courts in that decisions cited above. there is therefore no ground for interference.

Full Judgment

1. The appeal is against the order of the Commissioner (Appeals) in which he has held that the process undertaken by Maharashtra Insecticides Ltd., the respondent to this appeal, of dilution of pesticides into formulation does not amount to manufacture. The Commissioner (Appeals) has relied upon the judgment of the Delhi High Court in Kissan Chemicals v. UOI 1996 (14) RLT 629 and the Gujarat High Court's judgment in Indichem and Ors. v. UOI 1996 (14) RLT 820.

2. After hearing the departmental representative, the respondent being absent and unrepresented, we are unable to interfere.

3. The appeal merely repeats the factor that the Commissioner (Appeals) has already considered the circular that has been issued by the Board under Section 37B of the Act that the process undertaken by the respondent amounts to manufacture. This view has already been rejected by the Commissioner (Appeals) who noted that the circular has been struck down by the Delhi and Gujarat High Courts in that decisions cited above. There is therefore no ground for interference.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Maharashtra Insecticides Ltd. Same Subject Excise Same Judge S T Gowri, G Srinivasan