2008 (9) TMI 685

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Thakur, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the order passed by the Collector of Central Excise, whereby demand of Rs. 27,37,106.36 was confirmed. The appellant is a public sector undertaking and are engaged in the manufacture of news print. Applicants are also manufacturing wrapping paper which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....57, revenue issued instruction in respect of maintain the RG-1 and appellants were maintaining the RG-1 record, as approved by the Collector of Central Excise, Nagpur vide letter dated 7-6-1957 and thereafter in the year 1976, revenue issued another instruction for maintenance of account of wrapping paper and enclosed the annexure for this purpose. After this instruction, appellant also started ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er production of the wrapping paper and were collecting duty as per that record, therefore, the demand is rightly made. 4. We find that in this case applicants are manufacturing news print which is exempted from payment of duty and also manufacturing wrapping paper which is liable for duty. Applicants contention is that wrapping paper was only used for packing of the printing paper and the....