2001 (9) TMI 534

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....ri A.K. Chattopadhyay, JDR, for the Respondent. [Order]. - The prayer in the application is for dispensing with the condition of predeposit of an amount of Rs. 2,31,682/- (Rupees two lakh thirty one thousand six hundred and eighty two) confirmed against the appellant as disallowed modvat credit and penalty of Rs. 5,000/- (Rupees five thousand). 2. I have heard Shri B.N. Chattopadhyay....

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....hese packing materials is added in the value of the blades and this fact is not disputed by the authorities below. The deptt. has referred to the Tribunal's decision in the case of Ajanta Print Arts v. CCE - 1998 (98) E.L.T. 406 holding such hanging cards as articles of print industry and fall under chapter 49 and not under chapter 48. Shri Chattopadhyay's contention is that the said decision is n....