ALBERT DAVID LIMITED AND SHRI D. Vs. CCE

JUDGEMENT

(1.) The Appellants M/s . Albers David Ltd. are contesting the claim of the department that plastic bottles which are manufactured and cleared by them for captive consumption for being used in the packing/filling of I.V. Fluids can be subjected to excise duty. It was their argument before the Adjudicting Authority that no manufacture of "plastic bottles" ever takes place and the levy cannot be based on as possibility. Besides, they have challenged the proposal on the ground of limitation. The Commissioner in the Adjudication order has confirmed the duty demand amounting to Rs. 2, 33, 69, 238/ - and imposed penalty of equal amount against the firm under Section 11 -AC and ordered recovery of interest. Penalty of Rs. 1, 00, 000/ - has also been imposed on D. Chitlangia, G.M. (Commercial) of the firm.

(2.) We have heard both sides.

(3.) It is pleaded that so -called plastic bottles are formed in a continuous, integrated and uninterrupted process of manufacture of packing of intravenous (IV) Fluids. The same do not have separate and independent existence.