2005 (2) TMI 594

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.... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  The appellants are manufacturers of paper and paperboards. A demand of duty of Rs. 9,49,645/- against them was confirmed by the original authority for the month of March 2000 and the same was sustained by the first appellate authority. Hence this appeal. 2. We have examined the record....

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....were excludible from the aggregate value of clearances for the purpose of payment of duty. In the instant case, the appellants did not include the clearances of news print for computing the aggregate quantity of 210 MTs, which was objected to by the department. Both the lower authorities held that the clearances of news print were also includible in the first clearance of 210 MTs. 3. In th....