2013 (4) TMI 106

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....t. Shri R.K. Verma, AR, for the Respondent. ORDER M/s. RGL Converter, the appellant herein has preferred appeal against the order-in-original dated 29-12-2008 whereby the Commissioner, Central Excise confirmed the demand of excise duty amounting to Rs. 1,98,24,775/- against the appellant for the period 1-4-2005 to 31-3-2006. He also ordered the recovery of appropriate interest on the duty....

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....fter considering the facts and the process of production of printed cork tipping cigarette paper concluded that the aforesaid process does not amount to manufacture and as such no excise duty is leviable on the said product. Appeal preferred by the Department against the aforesaid order of the Tribunal in the matter of RGL Convertor v. C.C.E., New Delhi - 2003 (154) E.L.T. 711 was dismissed by the....

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.... by the appellant is not applicable to the facts of this case for the reason that after the aforesaid amendment, PCT cigarette paper used in manufacture of filter tip of the cigarette has now been classified under Chapter Heading 48.13 by way of amendment in the Central Excise Tariff Act. Thus ld. AR has pressed for dismissal of the stay application. 4. We have considered the rival contentions ....