TMI Blog1988 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... mer on 16,4.83 but the said order was not received by the Collector of Central Excise, Jaipur who took notice of the appellate order on 9.11.1983 when the Assistant Collector of Central Excise, Ajmer made a reference to him seeking clarifications regarding the refund claim filed by the respondents in pursuance of the appellate order passed in their favour. 2. From the narration of the facts, it is seen that the office of Collector of Central Excise, Jaipur asked for a copy of the appellate order from the Assistant Collector and the same was received by him on 27-2-1984. The learned Departmental Representative for the Department pleaded that in fact there was no delay in filing the appeal as the time period for filing the appeal has to rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing and clearing crude sodium sulphate without payment of duty. The crude sodium sulphate came into existence in the course of process of manufacture of common salt in the-salt pans in which the process of evaporation of water takes place. During the course of formation of salt, some quantities of sodium sulphate present in the brine also crystalise during the night when the temperature is low and the sodium sulphate settles at the bottom as crust. After formation of the salt in the brine, the salt is removed from the pan. Sodium sulphate continues to remain at the bottom and after a number of repeated charging of pans with brine, the formation of the salt, a thick layer of sodium sulphate gets formed at the bottom of the pan and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing of the raw material, such use should not be understood as disqualifactory because the notification speaks not of manufacture alone but also of anything in relation to the manufacture and packing.... . If any activity relating to the manufacture of the surface active agent in the claimant s factory is carried on with the aid of power, such use of power disqualifies the claimant. The use of power therefore, clearly is not only in the actual manufacture process but clearly relates to any act done in relation to that manufacture of goods even if that act is a subordinate one or an act meant only to further the process of manufacture without itself being one that is of essence an act of manufacture. There can be little doubt that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ene start reacting on each other, no change takes place in the raw materials. Merely because the goods are stored in one place, may be at an elevated place above the ground, it cannot be said that a process of manufacture which would convert the raw material by different stages into the final product has been undergone. In view of the decision in Chowgule Co. s case (supra) as to what is meant by processing, it is clear that unless and until some changes takes place in the raw material of the original commodity, no process can be said to have been gone through. Before any operation can be characterised as a process, the commodity must, as a result of the operation, experience some change. 6. We observe that in the case before us, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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