RGL CONVERTERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD learned Counsel for the appellant Shri S. Sunil and ld. DR Shri Yashpal Sharma for the respondent -revenue. Assessee is the appellant. The appeal is preferred against an order dated 7 -10 -2013 passed by ld. Commissioner (Appeals), Delhi -I. The appellate authority disposed of two appeals preferred by the assessee against adjudication orders dated 26 -10 -2012 and 21 -2 -2013. This appeal is preferred against the order of the lower appellate authority in so far as it pertains to rejection of the assessee's appeal against adjudication order bearing reference No. 07/HMA/ADC/D -I/2013, dated 21 -2 -2013.

(2.) PROCEEDINGS were initiated against the assessee vide show cause notice dated 17 -4 -2012 covering the period 1 -4 -2011 to 31 -3 -2012, alleging removal of excisable goods without remittance of duty and transgression of other provisions of Central Excise Act, 1944 and the rules [made] thereunder. The show cause notice proposed levy and recovery of duty along with interest and penalties, as specified.

(3.) REVENUE proceeded on the premise that on account of this process a new product emerged, which bears a different name, characteristic and classification i.e. Printed Cork Tipping Paper (PTC), classifiable under CETH No. 4823 90 14.