2005 (7) TMI 555

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....ager (Excise) For the Respondent : Shri U.H. Jadhav, DR Order S.S. Sekhon, Member (T) 1. Heard Shri V.C. Pradhan, Senior Excise Manager authorised by the M.D. of the appellant and the ld D.R. 2. (a) The appellants are engaged in the printing of PVC films/sheets at their factory in Daman. They receive PVC films rigid and flexible, and after printing clear the same. A Show Cause Notic....

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....ed to demand duty under Heading 3920.39 and penalty since it was alleged that there was a deliberate misdeclaration of the final product due to misstatement with intent to evade payment of duty. (b) The Show Cause Notice was adjudicated after following due process of law, duty demands of Rs. 2,42,14,365/- under Section 11A(1) of the Act were confirmed along with penalty of an equivalent a....

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....read with Section 11AC of the Act per se cannot be upheld. We would therefore set aside the penalties and interest demands as arrived at. 4. As regards the duty demands made, we do not find any merits in the appellants submission and reliance on the various case laws; to call for the process, of printing, undertaken by them to be not a process of manufacture. The Ld. D.R. submits that the appel....

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..... 326 (S.C.) and we would therefore uphold the view of manufacture under the Central Excise Act calling for levy thereunder attracted in the facts of this case. The correct classification, would be under Heading 3920.19 of the printed PVC sheets. 5. We find merits in the plea made by Mr Pradhan, before us, that the fact of cum-duty price has to be granted, if the goods are being considered to b....