2003 (3) TMI 588

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.... Advocate, for the Appellant. Shri R.K. Chandran, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications for waiver of pre-deposit of duty and penalty, details of which are set out herein below, arise out of a common order of the Commissioner (Appeals) rejecting four appeals filed by the applicants against four adjudication orders of the Deputy Com....

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....hough no duty was payable on the final products, i.e., newsprint, thus contravening the provisions of Rule 57C(1) and Rule 57R(1) of the Central Excise Rules, 1944 respectively. 3. We have heard both sides and carefully considered their submissions. 4. We find that prior to commencement of manufacture of newsprint in July, 1998, the applicants vide their letter dated 15-5-1998 info....

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.... a kind :- (a)          intended for the printing of newspapers; and (b)         manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar....