2016 (11) TMI 1522

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....garwal, Advocate, for the Appellant. Shri Binoj Cherian, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The Revenue is in appeal against the order-in-appeal dated 6-10-2010 passed by Commissioner (Appeals) whereunder demand of Central Excise duty of Rs. 38,81,772/- along with the interest and equivalent penalty against the respondent, M/s. STJ Electronics have be....

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.... inter alia observes in para six as under : 6..... The limited issue involved in the instant case is whether pre-embedded Plain Identity Cards/Smart Cards sourced by the appellants in the instant case for printing are liable to be classified under Chapter heading 8542/8523, as suggested by the adjudicating authority, and the Central Excise duty as confirmed against them along with other pu....

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....e by themselves in these cards so as to make them liable to be classified under proposed Chapter heading and this fact brought about by the adjudicating authority is nothing but is an acquaintance of misconception of the facts without any logical support and contrary to any admission made by the appellants. The Board vide Paras 2 & 3 of the Circular No. 141/52/95-CX, dated 14-8-1995 and 195/20/96-....

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....oard are binding on the Deptt. and are to be followed in its letter and spirit. Chapter 49 of the Central Excise Tariff generally covers printed material, which means reproduced by means of a duplication machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopies, thermo copied or type written material. Therefore, in view of the submission put f....