(1.) THE dispute is about valuation of Ariel brand detergent powder manufactured by the appellant. The issue is before us on remand by the Hon'ble Supreme Court under judgment in the case of Proctor & Gamble Hygiene & Health Care Ltd. v. CCE Bhopal 2005 (190) ELT 289 (SC).
(2.) THE appellant manufactures the aforesaid detergent in its factory near Mandideep near Bhopal, clears it in 25 Kg. (bulk) packing to M/s Industrial Enterprises (Detergent), Kanpur. At Kanpur, the detergent in bulk is repacked into smaller packs (20 gms. and 30 gms sachets). After repacking the detergents are sent to the appellant's depot for resale.
(3.) THE appellant is challenging the order both on merits as well as on limitation. The submission on merits is that the goods are required to be assessed in the condition in which they are cleared from the factory of manufacture and the Revenue is in error in basing the valuation on the price of retail packs. It is also being contended that goods in bulk packs and goods in retail packing cannot be treated as similar or comparable goods. The submission of the ld. Counsel for the appellant is that this legal position remains settled by the decision of this Tribunal in the case of Savita Chemicals Ltd. v. CCE reported in and this order remains confirmed in appeal by the Hon'ble Supreme Court vide order No. . The appellant also relies on the judgment of the Hon'ble Supreme Court in the case of Sidhartha Tubes Ltd. in support of the contention that the goods are to be assessed and cleared based on their condition at the time of their removal from the factory of manufacture and post clearance processes cannot be taken into account.