TMI Blog2000 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... rgent powders/cakes of Brand name of M/s. Hindustan Lever Ltd. (hereinafter referred to HLL) and the other appellants Sh. J.S. Bowa is the factory Manager of the appellant company at Mohali and Sh. S. Dey is Unit Manager of HLL. 2. The appellant company has two manufacturing units at Mohali and Majra where they manufacture detergent powder and cake from raw material supplied including labels, pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant company had not entered into agreement with any other person for processing detergents. The processing charges were worked out on the basis of cost of conversion which is uniform for all type of packs, it changes with the increase in wages, power, diesel rate etc. and an authorisation was filed under notification 27/12-C.E. (N.T.). 4. A SCN was issued that when wholesale price of M/s. HLL is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-finished goods and fully finished goods and HLL had full control over the pricing of the said goods and on policy of its final sale with penal clauses for rejected goods. Therefore, the ownership of the raw material, in process material to fully manufactured material remained with HLL and even though access to computer of HLL was available and had supervision control over the manufacturer and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentical to the case of Pawan Biscuits - 1991 (53) E.L.T. 595 (T); this case in appeal, as reported at 2000 (120) E.L.T. 24 (S.C.) has been set aside by the Supreme Court with a finding that the case is similar to Ujagar Prints case and have observed :- "...Despite repeated attempts made by the learned Counsel for the res-pondents we are unable to distinguish this case from the ratio laid down b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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