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284 EXCISE LAW TIMES [ Vol. 372

Circulars dated 22-3-1968 and 25-3-1968, which, however, are no longer in
force. In paragraph 20 of the Order dated 15-11-2006 that fact has been no-
ticed .by the Commissioner.
6. The Appellate Tribunal, however, has not examined that aspect at all.
Resultantly, we are inclined to set aside the impugned judgment and rele-
gate the parties before the Appellate Tribunal for reconsideration of the ap-
peals afresh on its own merits.
7. All contentions available to the parties in appeal(s) be decided afresh on
its own merits in accordance with law.
8. The appeals are accordingly disposed of.”
6. This is how the four Excise appeals have been placed for hearing be-
fore the Tribunal.
7. The Appellant manufactures ‘laundry soaps’ under the brand name
‘Doctor’. It is contended by the Appellant that prior to 2001, the Appellant was
using firewood in relation to the production and processing of the product which
has also been described. It is stated that oil is first put in big ‘Kadhais’ and then
Caustic Soda and Silicate are added. This mixture is then boiled for a minimum
of three hours. Then some oil and soap stone are mixed in a small ‘Kadhai’ and
this mixture is then put in the big kadhai. The paste gathered from the big kadhai
after an hour is transferred in moulds and put in a shed. After 48 hours, the
blocks that emerge are cut into sizes of required shape, marked with stamping
machine and finally put in cartons after packing them with a printed wrapper.
8. Earlier, as noticed above, firewood was used by the Appellant for
heating and boiling in the production and processing of the product. Thereafter,
Liquified Petroleum Gas [LPG] was used from January, 2002 up to December,
2002 for heating and boiling. After December, 2002, Compressed Natural Gas
[C.N.G.] has been used for heating and boiling required in the above process.
This CNG was delivered by M/s. Gas Authority of India Ltd. through a pipeline
to a station located at the factory premises and gas was supplied to the 49 burn-
ers through internal lines.
9. Prior to 1996 ‘soap’ fell under Chapter Heading No. 34.01 of the First
Schedule of the Central Excise Tariff Act, 1985 [The Tariff Act]. Sub-heading No.
3401.10 related to ‘soap’ in any form which was subject to 30% Tariff duty but in
terms of Notification No. 12/1994, dated 1 March, 1994 it was provided that
‘Soaps’ under Heading 34.01 would be exempted from payment of duty if, in or
in relation to the manufacture of such soap, no process was carried out with the
aid of power or of steam for heating.
10. Certain amendments were made by the Finance Act, 1996 w.e.f.
1 April, 1996. In relation to Indirect Taxes contained in Chapter IV of the Finance
Act, 1996, an amendment was brought about by Section 82 of the Finance Act,
1996 seeking to amend Chapter 34 of the Tariff Act and the same is reproduced
below :-
Heading Sub-heading Description of Goods Rate of
No. No. duty
(1) (2) (3) (4)
(10) in Chapter 34, -
(i) for sub-heading No. 3401.10 and the entries relating thereto, the fol-
lowing sub-headings and the entries shall be substituted, namely :-
EXCISE LAW TIMES  15th April 2020  254