2017 (11) TMI 812

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....Singh, Deputy Commissioner (AR) For The Respondent : Shri Amit Awasthi, Advocate ORDER Per: Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal No. 166-CE/APPL/KNP/2008 dated 31/03/2008 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. The issue in this appeal, as it appeared to Revenue is that the respondents are registered manufacturer o....

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.... receipts are nothing but the printed separate sheets, running in length, used by specific customer (Sahara) for a specified purpose. Chapter 49 of the tariff exclusively covers the leaflets and similar matter and the subject receipts are nothing but the printed carbon leaflets. In fact, the subject item is more of a product of printing industry as the leaflets/receipts attains the usable form onl....

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....sessee have also relied on the order of the Ld. Commissioner (Appeals) dated 22.01.2010, wherein also the Commissioner (Appeals) in the assessees own case reported at 2010(261) E.L.T. 776 have held that the goods manufactured by the assessee are covered under chapter 49. 6. Having considered the rival contentions, clarification by the Chief Commissioner, I find that the very basis of the show-cau....