1987 (7) TMI 255

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.... base paper from the market which is then printed and waxed with the aid of power. This waxed paper is mostly used for wrapping and packing of soap, bread etc. The department has demanded duty from the appellants for the period from 31-9-1977 to 30-9-1982 relying on 5 years limitation period from the date of issue of Show Cause Notice. 2.  Heard Shri S.C. Srivastava, Consultant on behalf of the appellants and Shri A.K. Rajhans, JDR for the department. 3.  The appellants have argued that they are really manufacturers of printed labels which are product of the printing industry. It is submitted that while it is true that they are undertaking waxing, but this is done in respect of branded labels which are meant for the individual m....

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....ds that both the demand for duty and the penalty may be set aside. 6.  On behalf of the department, Shri Rajhans reiterated the view taken in the orders of the lower authority which he submits are detailed and self-explanatory. He has nothing further to add. 7.  The facts of the case and the submission made have been fully considered. So far as the product itself is concerned, we have no doubt in our mind that it is nothing but waxed paper. Appellants have sought to make a distinction in respect of their product and the product in cases like Modern Paper Converters. We do not think that any such distinction is reasonable or feasible. It would not be reasonable to hold that the paper would be waxed paper if the waxing is done bef....