2015 (3) TMI 515

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....oner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original Appeal NO. BC/35/BEL/2013-14 dated 26/04/2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. Vide the impugned order the lower appellate authority has confirmed a duty demand of Rs. 9,16,227/- along with interest and also by imposing equivalent amoun....

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....as supplied the goods have exported these goods. Accordingly, it is his submission that he cardboard cartons which have been supplied to various merchant exporters does not come within the purview of "home consumption" as envisaged in Notification No. 8/2003 and, therefore, there cannot be any duty liability on such cartons which are ultimately exported. He relies on the decision of this Tribunal ....

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....urt has also affirmed the aforesaid view. Accordingly, he pleads for grant of stay and also for disposal of the appeal. 4. The learned Additional commissioner (AR) appearing for the Revenue, on the other hand, reiterates the findings of the lower authorities and submits that inasmuch as the cardboard cartons have not been directly exported by the appellant and has been sold to the merchant expo....