CAMLIN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) 1 Assessee is manufacturer of excisable goods. They also process certain duty paid dyes falling under heading 3204.00 brought by, by mixing with water in a high speed stirrer thoroughly, addition of preservatives and after cooling, filter and pack them and sell the same as photo colours. As also Cryling medium was obtained by diluting duty paid Aerylin Emulsion.

(2.) 1 After considering that the products before the CCE (A) and the earlier authorities were same as vide earlier orders no K -I/Addl/128/2001 dtd 30/05/2001 by Additional Commissioner where the products have been held to be not dutiable and process not amounting to manufacture. Therefore reliance placed by the Ld. Advocate on the apex court decision in case of CCE v. Suntrack Electronic (P) Ltd is well founded. We find it was not permissible to the original authority to have departed from the settled position and to have caused and called for CCE (A) application of mind, especially when no change, in law and or, process used or raw material consumed or end use has taken place.

(3.) 1 In view of the above findings, the appeal is allowed after setting aside the order.