2000 (12) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Excise also ordered for confiscation of Land, Plant & Machinery and permitted the same on payment of redemption fine of Rs. 2 lakhs. 2. Brief facts of the case are that appellants are engaged in the manufacture of Printed Cartons and Printed Catch Covers and they were availing the benefit of exemption under Notification No. 175/86-C.E., dated 1-3-1986 which was amended by Notification No. 244/87-C.E., dated 30-10-1987 to the effect that the benefit of the notification is not admissible to the units registered with Director General of Technical Development Units (DGTD) as per Para 4(b) of Notification No. 175/86-C.E. The appellants applied for registration as DGTD Unit and the same was granted on 26-7-1988. The Unit of the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nefit of Notification No. 175/86-C.E., dated 1-3-1986 and in the classification list, they have nowhere mentioned that they have registered with the DGTD. Therefore, the appellant availed the benefit of Notification by suppressing the facts by making a wilful mis-statement. In respect of earlier demand, learned DR submits that the Supdt. of Central Excise written a letter to the appellant for demand of duty and in compliance to that letter, the appellant deposited the duty. In the present case, only when officers of the Central Excise visited the factory of appellant on 20-10-1989, it has come to notice that appellant also wrongly availed the benefit of Small Scale Exemption Notification during the period 30-10-1987 to 25-7-1988. In respect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the benefit of Notification No. 175/86-C.E., dated 1-3-1986. The appellant filed a classification list claiming the benefit of notification and appellant had not disclosed the fact regarding registration of their Unit with the DGTD, therefore, by this misdeclaration and suppression regarding registration with the DGTD, the appellant wrongly availed the benefit of notification. The contention of the appellant is that they were eligible for exemption under Notification No. 175/86-C.E., dated 1-3-1986 prior to the registration of the Unit with the DGTD has no force as the adjudicating authority in the impugned order held that the appellant had not adduced any evidence that for the period 30-10-1987 to 25-7-1988, they have fulfilled the condi....