I.J. Rao, Member (T)

1. None was present for the respondents but they submitted written arguments for consideration. We, therefore, heard Shri V.M. Doiphode, the learned SDR and perused the written submissions made by the respondents.

2. The facts in brief, as stated by the appellant Collector are as follows: -

"M/s. Lakaki Works (P) Ltd., Lonavala, Pune (hereinafter referred to as 'Respondent' are manufacturers of excisable goods viz. Auto Thinner Thinner for C.R. Paints, falling under erstwhile TI-68. The respondent were repacking the duty paid Mineral Turpentine and Xylol respectively, in small containers as required by the customers marketing them with their 'Lakaki' brand name as 'Auto Thinner' Thinner for C.R. Paints as above described filed classification list from 15.12.84 claimed the said goods as non excisable. After following the adjudication proceedings the A.C. C.Ex. Pune-l Division has classified the goods under TI-68. The Respondent prefer an appeal with the Collector (Appeals) Bombay and the Collector (Appeals) held that the Respondents had merely repacked sold the goods accordingly allowed the appeal set aside the Order-in-Original passed by the A