2014 (3) TMI 705

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....e Respondent : Shri Sanjay Jain, DR JUDGEMENT Per: Archana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.3,85,10,422/-, which stands confirmed against the appellant along with interest for the period April, 2006 to August, 2010. In addition penalty of identical amount stands imposed. 2. After hearing both sides duly represented by ....

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....ds drawn to the Hon'ble Supreme Court decision in the case of CCE vs. Paper Products Ltd. [2000 (115) ELT 277(SC)]. In the alternative, he has submitted that even if the printing is held to be amounting to manufacture, the final product would fall under Chapter 49, as a product of printing industry, which attract nil rate of duty. For the said proposition, he relied upon Tribunal's decisio....

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....) ELT 93 (Tri-Mum)] as also to Kerala High Court decision in the case of Binani Zinc Ltd. vs. Asstt. CCE, Cochin [1995 (77) ELT 514 (Ker)]. 4. Learned DR appearing for the Revenue has drawn attention to a recent decision of the Tribunal in the case of Markwell Paper Plast Pvt. Ltd. vs. CCE, Noida [2012 (285) ELT 76 (Tri-Del)] wherein process of printing on poly/metal film and the lamination of ....

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....w that even if the printing amounts to manufacture, the final product which emerges would be printing under Printing Industries Act, thus classifiable under Chapter 49 which attract nil rate of duty. We also find prima facie favour with the appellant's contention that the extended period of limitation would not be available to the Revenue. However, taking into consideration that a part of the ....