PEARL ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE facts leading to this appeal and the stay application are, in brief, as under:

(2.) M/s. Colgate Palmolive (India) Ltd. (hereinafter referred to as CPIL) are engaged in the manufacture of toothpaste chargeable to Central excise duty under sub -heading 3386 10 26 of the Central Excise Tariff in their factory at 78, EPIP Phase 1, Jharmajri Baddi, District Solan (H.P.). The unit located in the areas specified in exemption Notification No. 50/2003 -CE, dated June 10, 2003 and manufacturing the items covered by the notification, is availing of full duty exemption under this notification.

(3.) WE have carefully considered the submissions from both the sides and perused the records.