2007 (3) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - App. Nos. E/Stay/552/2006 in A.No E/796/2006 - Stay Order No 277/20 - Dated:- 14-3-2007 - [Order per: S.L. Peeran, Member (J) (Oral)]. - Revenue is seeking stay of the operation of Order-in-Appeal No. 15/2006 (H-III) C.E., dated 26-4-2006 by which the Commissioner (A) has set aside the Order-in-Original No. 6/2005 dated 30-12-2005 confirming demands. The Commissioner (A) has observed that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer amounts to manufacture. He submits that order is therefore not correct. 3. The learned Counsel submits that there is no repacking between bulk to retail packs. It was only retail packs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X