2018 (11) TMI 293

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....n Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Original No. MP (Dem.-27/2011) 28 of 2012 dated 24/09/2012 passed by Commissioner of Customs, Central Excise & Service Tax, Allahabad. 2. The brief facts of the case are that the appellants were engaged in the manufacture of printed plastic pouches and printed laminated plas....

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....iod from 2006-07 to 2010-11 (up to September, 2010). On contest the issue was adjudicated by the Original Authority. The Original Authority has classified printed laminated plastic films under Chapter 39 and confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned Counsel for appellant. She has submitted that the issue is....

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....er of this Tribunal. 4. Having considered the submissions from both the sides and on perusal of records, we find that the issue is no more res-integra. For the purpose of ready reference, the finding in the above stated case of M/s Essar Packaging Pvt. Ltd. (supra) is reproduced as under:- "5.Having considered the rival contentions, we find that the said show cause notice nowhere established tha....

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....duty. Thus, the printed poly films do not attract Central Excise duty, further till 9-5-2008 laminated printed poly films did not attract Central Excise duty. Further, w.e.f. 10-5-2008, printed laminated poly films fall under Tariff Item No. 4911 and attract nil rate of duty. Therefore, we set aside the impugned Order-in-Original and since the demand is not sustainable, the penalties imposed are a....