KORES INDIA LTD Vs. COMMISSIONER OF CENTRAL ESCISE

JUDGEMENT

(1.) These appeals are inter-linked. In Civil Appeal No. 4322 of 1999 M/s Kores India Ltd., Chennai (hereinafter referred to as the assessee) calls in question legality of the judgment rendered by the Customs, Excise and (Gold) Control Appellate Tribunal, South Zonal Bench, Chennai (in short the Tribunal) holding that demand for duty raised in respect of typewriter/telex ribbons is in order, In the connected appeals Commissioner of Central Excise, Indore calls in question legality of the New Delhi Bench of CEGAT taking a divergent view in holding that duty was not payable.

(2.) Background facts in a nutshell are as follows:

(3.) Show cause notice related to the two products i.e. carbon papers for the period 1.3.88 to September, 1892 and typewriter/Telex ribbons for the period 1.4.88 to September, 1992. The present dispute relates only to typewriter/telex ribbons.