2006 (5) TMI 37

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..... 2. The issue involved is the duty demand confirmed on the plastic containers used in packaging of Vanaspati in the factory the appellant, The appellant was receiving plastic granules for conversion into containers and send them back to the factory, of the owner of the plastic granules, a manufacturer of vanaspati. The procedure under Notification No. 214/86-CE dated 25.3.86 was followed. Furt....

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....ed is however, reduced to 30% of the value of the seized goods. 4. As regards the other appellant the vanaspati manufacturer, they have been penalized under Rule 209A. We find that they fully knew that their vanaspati was under exemption and they cannot get the benefit of receipt of duty free plastic container, which were now liable to duty as they have been removed for the benefit of eligibili....