2014 (12) TMI 1318

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....rsimhan, Advocate, for the Appellant. Shri R. Khanna, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri B.L. Narsimhan, ld. Advocate for the appellants and Shri R. Khanna, ld. AR for the Revenue, we find that M/s. Jai Jawala Processors are engaged in the manufacture of corrugated carton boxes, sheets, etc. They ....

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....pugned order along with imposition of penalty. 4. After going through the impugned order, we find that the Commissioner has arrived at the finding that inasmuch as cartons are not exported "as such" and are being consumed in India for exported material, it cannot be held that their value has to be excluded from computing SSI benefit/clearances. 5. We find that the issue is no more ....

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....the same issue. Some reference can be to the decisions which are as under :-  (1)     Universal Packaging v. CCE, Mumbai-V - 2011 (264) E.L.T. 147 (Tri.-Mum.)  (2)     Hare Krishna Boxes Pvt. Ltd. v. CCE, Belapur - 2011 (267) E.L.T. 525 (Tri.)  (3)     CCE, Jaipur-II v. Udaipur Surgicals Pvt. Ltd.....