2017 (3) TMI 1133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (Judicial) and Mr. V. Padmanabhan, Member (Technical) Rep. by - Shri G.R. Singh, DR for the applicants Rep. by - None for the respondent ORDER Both sides are in appeal. 2. The brief facts of the case are that, on 19.03.2007 a search was conducted at the manufacturing premises of the assessee. Shri Surendra Wadhwa, Director, was present during search. It was found that seven machi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The said order of ld. Commissioner was appealed before the Commissioner (Appeals), who reduced the penalty on the main assessee to 25% of the duty. Aggrieved by the said order, Revenue is in appeal against reduction of penalty. The assessees are in appeal against the confirmation of duty and imposing penalties. 3. Shri Naveen Mullick, ld. Counsel for the assessees appeared before us and submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titled for benefit under the said notification. As no sample has been drawn and the VCD, CD-ROMs with contents of educational/entertainment/games etc. are covered under journal, periodicals (magazines) or news paper. Therefore, in these circumstances, the appellant is entitled for the benefit of exemption Notification No. 6/2006-CE dated 01.3.2006. With regard to the Revenue's appeal, he submits t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uestion. The assessee has admitted that they are manufacturing/ replicating VCD, CD-ROMs on educational material. They are of educational nature as well as non-educational nature. The Revenue has presumed that no-educational nature means 'Video Games' and consequently held that they are not covered by the Notification No. 06/2006-CE dated 01.03.2006. We have seen that in the notification, the asse....