1999 (3) TMI 199

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..... Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.N. Srinivasa Murthy, Member (J)]. -  Since we find that the issue of classification of nylon/rayon tyrecord fabric that had been subject to process of rubberisation known as calendering is settled issue in view of the decisions in the case of Falcon Tyres Ltd, Vikrant Tyres Ltd., Appollo Tyres Ltd., MRF Ltd. by the preceden....

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....20% ad valorem and additional duty of 12% of ad valorem and Additional Duties of Excise (Goods of Special Importance) Act, 1957. Notification No. 67/95, dated 16-7-1995 exempts the goods utilised captively from payment of duty of excise but the additional excise duty and Additional Duties (Goods of Special Importance) Act, 1957 is not exempted. Hence additional duty of excise 5% is leviable and re....

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....d imposed equal amount of penalty under Section 11AC of Central Excise Act, 1944 and directed the Assistant Commissioner, Nasik-I Division that interest should be determined and communicated to the party. Hence this appeal. 3. After hearing Shri D.B. Shroff, the learned Advocate for the appellant and the Departmental Representative Shri K.L. Ramteke, and after going through the precedent d....