2001 (6) TMI 284

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.... Shri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The matter is posted today for hearing the stay petition filed by M/s. S.R. Foils Ltd. for the reasons recorded below, we stay recovery of the duty of excise confirmed and penalty imposed on them and take up the appeal itself for disposal with the consent of both the sides. Shri B.L. Narsimhan, learned Advoca....

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....oner for correct classification and quantification of demand of duty and penalty. The learned Advocate, therefore, prayed that the present matter may also be disposed of in terms of earlier order dated 17-5-2001. 2. Shri R.D. Negi, learned SDR, reiterated the findings as contained in the impugned Order and relied upon the decision of the Supreme Court in the case of Foil India Laminates Pv....

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....lso observed that the product is known in the market as chapati wrap and not as aluminium foil and chapati wrap is a commodity of commercial identity distinct from aluminium foil and paper. In respect of chapati wrap the matter was remanded to the adjudicating authority to decide classification afresh in accordance with law and natural justice and to requantify demand of duty on the basis of such ....