Commissioner Of Central Excise vs M/S. Amrit Soap Company on 22 April, 2015
I find that the adjudication authority has not returned any finding in the impugned order on the above said position of the goods. The adjudicating authority has even not mentioned in the impugned order that the said goods were fully finished and ready to be entered into records as provided under law. the Honble CESTAT in the case of United Repackaging vs. CCE [2000 (121) ELT 658 (CEGAT)] held as under: