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TMI Blog2004 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by M/s. Malwa Vanaspati & Chemical Co. Ltd., the issue involved is whether the soap is manufactured by them with the aid of power. 2. Shri B.B. Khare, learned Advocate, submitted that the Appellants manufacture vegetable oil/vegetable product Vanaspati and soap; that till July, 1993 they were manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on manually; that however, the Asstt. Commissioner under Order-in-Original No. 21/94, dated 1-12-94 disallowed the benefit of the Notification; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal on the ground that they had not adduced any evidence to show that the transfer of soap stock was with force of gravity and that no power was used for taking the mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 1988 (35) E.L.T. 693 (Tribunal) is not applicable to the present case as at that relevant time they were using power in the manufacture of soap whereas in the present matter they have stopped using power from 23-8-1993. 3. Countering the arguments Shri Virag Gupta, learned D.R., referred to the specific finding of the Asstt. Commissioner in the Order-in-Original wherein it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne with the aid of power was treated as using power in the manufacture of finished product. 4. We have considered the submissions of both the sides. Notification No. 29/69 (sic) as amended exempts goods in or in relation to the manufacture of which no process has been carried on with the aid of power or steam for heating. As emphasized by the learned D.R. there is no rebuttal by the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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