2006 (3) TMI 606

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....Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The adjudicating authority demanded duty of over Rs. 1 crore from the appellants on printed cartons for the period 2002-03 to 2004-05, denying them the benefit of SSI exemption Notifications relating to the above period. It also imposed on them a penalty of equal amount. After examining the records and hearing bot....

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....s"within the meaning of this expression used in the SSI Notifications. The stand taken by the department is to the contra. Ld. Counsel for the appellants and Id. SDR have reiterated their respective positions. Ld. SDR has also argued that the so-called export clearances were actually clearances for home consumption inasmuch as (allegedly) the goods were used by the buyers for packing their manufac....

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....tc.) and Final Order No. A/1500/2004, dated 14-10-2004 in the case of Commissioner v. M/s. International Corrugators [2005 (191) E.L.T. 742 (T.)] (Appeal No. E/2577/2004-NB) have also been cited by ld. Counsel in support of his point. Ld. Counsel has also relied on the Board's Circular No. 733/49/2003-C.X., dated 6-8-2003, wherein, dealing with the method of quantification of aggregate value of cl....