GUJARAT CUP COMPANY Vs. CCE

JUDGEMENT

(1.) IN this appeal, filed by M/s. Gujarat Cup Company, the issue involved is whether the benefit of exemption Notification is applicable to the cups manufactured by them.

(2.) WHEN the matter was called no one was present on behalf of the Appellants. One Shri Laxmi Vishwanath, on behalf of Shri Jitendra Singh, Advocate has sent a fax requesting for adjournment on the ground that Shri Jitender Singh is pre -occupied at Chennai for arguing some matter in the High Court. We observe that this matter is being adjourned on the request of the Appellants since November, 2002 and most of the time Shri Jitendera Singh has not even appeared before the Tribunal as some one else was seeking adjournment on his behalf. We, therefore, take up the appeal for disposal after hearing Shri Vikas Kumar, learned SDR, and perusing the records.

(3.) IT has been submitted by the Appellants in their memorandum of appeal that they manufacture printed and unprinted paper cups for holding ice -cream which are classifiable under heading 4823.90 of the Schedule to the Central Excise Tariff Act; that in their classification list they had claimed concessional rate of duty under Notification NO. 20/94 -CE dated 1.3.94; that since then they are availing the said exemption; that 12 show cause notices have been issued for denying the benefit of Notification from time to time staring from 20th July, 1994; that the Asst. Commissioner under Order -in -Original No. 101/97 -98 dated 23.1.98 has disallowed the benefit of the relevant Notification and confirmed the demand of duty and imposed penalty holding that any product which consists of paper or paperboard impregnated, coated or covered with plastic, compressed together in one or more operations falls in the excluded category of the Notification; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal.