2007 (5) TMI 67

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....ce-President]. - The issue in dispute in the present appeal is whether the appellants herein are required to discharge duty in terms of Sec. 4 of Central Excise Act read with Notification No. 3/2001- C.E., dated 1-3-2001 or whether payment of duty in terms of Sec. 4A by discharging central excise duty less the amount of payment as provided under Notification No. 5/01-C.E., dated 1-3-2001 would be ....

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....have been specially packed for the exclusive use of any industry. Therefore, the goods cannot be treated as exempted from the provisions of the Packaged Commodity Rules even if the statement of the officers of the appellants establishes that the goods were exclusively for use in the hotel industry, in the light of the Tribunal's order in ITEL Industries Pvt. Limited v. Commissioner of Central Exci....