2023 (5) TMI 433

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....ut including value of supplies to Merchant Exporters that resulted in confirming duty demand through three Orders-in-Original for the period from 2006 onwards vide Order-in-Original No. 132-134/13-15/V/2008/JC/KNP dated 30.06.2008 alongwith confirmation of penalties on the Appellant company as well as on its Managing Partner, that got confirmed vide Order-in-Appeal No. 53-54/MV/2004 is assailed in these four appeals. 2. Bereft of unnecessary detail, it is to be noted here that Appellant is a manufacturer of Corrugated Carton Boxes. It had availed SSI exemption available under Notification No. 8/2003 dated 28.02.2003 but was served with periodic show-cause notices dated 12.09.2006, 12.03.2007 and 11.09.2007 respectively with duty demand on ....

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....y the Commissioner in its true letter and spirit and the findings would require no interference by this Tribunal. 4. We have carefully gone through the decided case law of Decorpac cited above. As could be observed there is reiteration of the finding of this Tribunal made on this issue in the case of Vadapalani Press Vs. Commissioner reported in 2007 (217) ELT 248 (Tribunal) case, the relevant portion of which, befitting to the issue in hand, is reproduced below:- "... Therefore, we are of the view that the interpretation given by Learned SDR to the Board's Circular No. 648/39/2002 would not be consistent with the provisions of law governing issuance of "Form-H" certificate. It is not the case of the Revenue that the cartons supplied by ....