2006 (3) TMI 498

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.... Advocate, for the Appellant. Shri A.K. Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants are aggrieved by the order of the Commissioner of Central Excise, Ahmedabad who has confirmed a duty demand of Rs. 29,38,759/- (Rs. Twenty Nine Lakhs Thirty Eight Thousand Seven Hundred and Fifty Nine Only) against M/s. Jagadamba Polymers Ltd. on the ....

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....nder Chapter 59 of the Schedule of the C.E.T.A., 1985 while the Hon'ble Madhya Pradesh High Court has in its decision reported in 1990 (50) E.L.T. 201 (M.P.) in the case of Raj Pack Well Ltd. v. Union of India has held that such goods were required to be classified under Chapter 39 and in view of the exemption available under Notification No. 142/86-C.E. upto 1-3-1988 and thereafter under Notifica....