2023 (12) TMI 305

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....hartered Accountant for the appellant Shri Xavier Mascarenhas, Superintendent (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Caprihans India Ltd relates to the demand of Rs. 34,725/- on clearance of 'printed plastic sheets' between September 1997 and July 1998 in which the order of the original authority, fastening duty liability proposed in two show cause notices of ....

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....how cause notice makes it clear that it is not the Department's case that the product after printing has become a different product known to be Printed PVC Sheets. On the contrary the Department proceeds on the footing that the product after printing is the same as a plastic sheet - the only difference is it is duly printed with design and, therefore, its classification must remain within plas....

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.... Commissioner of Central Excise, Aurangabad v. Caprihans India Ltd [2006 (195) ELT 240 (Tri.-Mumbai)] allowing the appeal of Revenue only on the submission of the Learned Counsel that duty had already been paid and, therefore, remanded solely for the purpose of quantification. 3. We have heard Learned Authorised Representative. 4. The facts do not appear to be straightforward inasmuch as the....

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....separate unit, or even by the same unit, legitimizing of clearance, as manufacture of 'plastic sheets' with attendant duty liability at the earlier stage, is implicit owing to submission of the appellant not having been challenged by the respondent-Commissioner herein. Consequently, we proceed on the assumption that the duty had been discharged on plain 'plastic sheets' which are, thereafter, subj....