ORDER
Gowri Shankar, Member (T)
1. The appeal is against the order of the Commissioner (Appeals) in
which he has held that the process undertaken by Maharashtra Insecticides
Ltd., the respondent to this appeal, of dilution of pesticides into formulation
does not amount to manufacture. The Commissioner (Appeals) has relied
upon the judgment of the Delhi High Court in Kissan Chemicals v. UOI
1996 (14) RLT 629 and the Gujarat High Court’s judgment in Indichem and
Ors. v. UOI 1996 (14) RLT 820.
2. After hearing the departmental representative, the respondent being
absent and unrepresented, we are unable to interfere.
3. The appeal merely repeats the factor that the Commissioner
(Appeals) has already considered the circular that has been issued by the
Board under Section 37B of the Act that the process undertaken by the
respondent amounts to manufacture. This view has already been rejected
by the Commissioner (Appeals) who noted that the circular has been struck
down by the Delhi and Gujarat High Courts in that decisions cited above.
There is therefore no ground for interference.
4. Appeal dismissed.