{"id":164529,"date":"2003-01-14T00:00:00","date_gmt":"2003-01-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-maharashtra-insecticides-ltd-on-14-january-2003"},"modified":"2015-12-14T23:36:02","modified_gmt":"2015-12-14T18:06:02","slug":"commissioner-of-central-excise-vs-maharashtra-insecticides-ltd-on-14-january-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-maharashtra-insecticides-ltd-on-14-january-2003","title":{"rendered":"Commissioner Of Central Excise vs Maharashtra Insecticides Ltd. on 14 January, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Maharashtra Insecticides Ltd. on 14 January, 2003<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T) <\/p>\n<p>1. The appeal is against the order of the Commissioner (Appeals) in<br \/>\nwhich he has held that the process undertaken by Maharashtra Insecticides<br \/>\nLtd., the respondent to this appeal, of dilution of pesticides into formulation<br \/>\ndoes not amount to manufacture. The Commissioner (Appeals) has relied<br \/>\nupon the judgment of the Delhi High Court in Kissan Chemicals v. UOI<br \/>\n1996 (14) RLT 629 and the Gujarat High Court&#8217;s judgment in Indichem and<br \/>\nOrs. v. UOI 1996 (14) RLT 820.\n<\/p>\n<p>2. After hearing the departmental representative, the respondent being<br \/>\nabsent and unrepresented, we are unable to interfere.\n<\/p>\n<p>3. The appeal merely repeats the factor that the Commissioner<br \/>\n(Appeals) has already considered the circular that has been issued by the<br \/>\nBoard under Section 37B of the Act that the process undertaken by the<br \/>\nrespondent amounts to manufacture. This view has already been rejected<br \/>\nby the Commissioner (Appeals) who noted that the circular has been struck<br \/>\ndown by the Delhi and Gujarat High Courts in that decisions cited above.<br \/>\nThere is therefore no ground for interference.\n<\/p>\n<p>4. Appeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise vs Maharashtra Insecticides Ltd. on 14 January, 2003 Bench: S T Gowri, G Srinivasan 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-164529","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Maharashtra Insecticides Ltd. on 14 January, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-maharashtra-insecticides-ltd-on-14-january-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Maharashtra Insecticides Ltd. on 14 January, 2003 - Free Judgements of Supreme Court &amp; 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