2001 (2) TMI 463

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....posit of duty and penalty. 2. The appeal is directed against the duty demand, claim for interest and imposition of penalty made on the appellant under adjudication order 51/CE/99 dated 30-9-1999 of the Commissioner of Central Excise, Chandigarh. The issue involved in the proceedings before the Commissioner was whether the appellant had rightly been given the benefit of Notification No. 138/CE dated 1-3-1986 in respect of 4 varieties of paper manufactured and cleared by them. The varieties of paper were glazed packaging tissue (GLPT), Laminating Base Tissue (LBT), Release Base Tissue (RBT), Coloured Release Base Tissue (CRBT). The dispute relates to the period 1-3-1986 to 20-3-1990. During the period the classification of the goods h....

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....about the goods in the relevant Central Excise documents. He took us in particular to the classification list effective from 1-4-1986 where the goods in question were enumerated under common serial No. V 'other uncoated paper and paper board in rolls & sheets namely'. While naming these goods; the appellant had specifically stated with regard to GLPT that the paper in question was Glazed Packing Tissue. With regard to LBT, it was amplified 'as lamination tissue'. The duty paying document, namely, gate passes, showed that the same description as in the Classification List. He, therefore, submitted that a charge of suppression of facts cannot lie in the face of these documents. The learned counsel submitted that this is particularly so in vie....