2019 (3) TMI 108

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....er 4820 of CETA, 1985. However, the appellants were clearing all these impugned goods under the premise that they would fall under SSI exemption under Notification 8/2003-CX. Pursuant to investigation, show cause notice was issued to the appellant inter alia proposing to demand duty of Rs. 14,04,409/- with interest in respect of clearances made from 1.4.2006 to 31.3.2008 and for imposing penalties under various provisions of law. In adjudication, the original authority vide order dated 31.5.2010 confirmed the duty liability as proposed in the show cause notice and also imposed equal penalty under section 11AC of Central Excise Act, 1944 and Rs. 10,000/- under Rule 25. In appeal, Commissioner (Appeals) upheld the demand except for setting as....

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....al Railway Vs. Commissioner of Central Excise, Mumbai - I - 2015 (328) ELT 296 b. Commissioner of Central Excise, Kanpur Vs. Shree Datawares Pvt. Ltd. - 2017 (349) ELT 499 c. B.K. Paper Mills Ltd. Vs. Commissioner of Central Excise, Bombay - 1998 (101) ELT 407 d. Commissioner of Central Excise, Madurai Vs. Chidambaram Litho Press - 2009 (247) ELT 690. 3. On the other hand, ld. AR Supports the impugned order. She submitted that as per law, the product would fall under 4820 of CETA and not under 4911. 4. Heard both sides. 5. We find that the ld. consultant is correct in his assertion that the classification of the impugned goods has been settled by case laws cited by him, in particular, the Tribunal's decision in Data Processing Forms P....

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....bsp; 956859 1595549   Security Job - High Court judgment sheet - Cut sheet 234453   0   Jewel loan form - printed cut sheet 0   48950   TMA forms - thermal paper cut to size (for ATM) 529544       Conductor cash receipt / trip sheet - printed cut sheet 0   2373331   Pothy's cash token - printed cut sheet 506835   341835   O.P. slip - printed cut sheet 34340   172308   Letter head - printed cut sheet 374543   0   Blank forms & blank paper - printed cut sheet 5870479   1648284     8813558 8813558 6333048 6333048 Balance turnover which are excisable   76,64,881   10686928 Well within SSI....