The appeals preferred by the Revenue against the order of Collector Appeals have been dismissed by a companymon order by the CEGAT.
The aggrieved Revenue has companye up by filing these appeals to this Court.
The respondents preferred appeals before the Collector Appeals who has allowed the appeals exonerating the said three intermediate products from levy of excise duty.
The Collector of Central Excise passed orders of adjudication holding the abovesaid three intermediate products liable to payment of excise duty.
During the process of manufacturing Mercuric Acetate MA , Para Chloro Phenyl Valeric Acid PCA , and Chloro Synthemic Acid Chloride CSA Chloride came into existence as intermediate products.
C. Lahoti, J. The respondents are engaged in the manufacture of insecticides, fungicides, weedicides and pesticides falling under Tariff sub heading 3808.10 and excisable thereunder.
