TaxTMI 
TaxTMI 
2015 (3) TMI 590
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....Narain, Adv. ORDER C.A. No. 4642/2004 A preliminary submission is made by Mr. Ravinder Narain , learned counsel for the respondents that the Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench at Chennai has decided the matter in favour of the appellant, not only on merits but has quashed the demand raised also on the ground that it is barred by time. He has brought to our notice that the impugned demand pertains to the period from October, 1991 to September, 1996 and the show cause notice was issued only on 4th November, 1996, which was beyond the prescribed period of six months from the date when the appellant had furnished all the particulars and classification list that had been approved by the department. These fac....
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....otlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 20% The manufacturing process of the goods in question is explained in the order dated 1st May, 2000 of the Office of the Commissioner of Central Excise and is reproduced below: "28. Shri Veiny Ranch, G of M/s CSPL in his statement dt . 28.11.98, explaining the process undertaken by them to produce what they describe as "printed trade advertising material" has stated that the required image is first printed digitally on electrostatic paper using an electrostictic machine and toners; in the next step of the process t....
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....inator", into which is also loaded the substrate (such as vinyl sheet, self adhesive plastic film, etc.) on which input (text/picture) has ultimately to be reproduced. In the laminator, the electrostatic paper is pleased on the vinyl sheet, etc., with the image-bearing surface of the substrate. This combination is then subjected to the process of heating [under pressure], which results in the electrostatic paper sticking to the vinyl sheet/plastic film and the image being simultaneously transferred from the former to the surface of the latter. The substrate with the electrostatic paper struck to it is then taken out from the laminator, and fed into a machine known as a "separator", which separtes the two, the vinyl sheet or plastic film, wi....