NAVRANG ART PRINTERS, Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) M /s Navrang Art Printers (herein after referred to as NAP) situated at 108, 230, 231 & 233 Champaklal Industrial Estate, Sion (E/), Mumbai was registered with Central Excise Department since 19.7.1994 and engaged in manufacturing activity of various types of Printed Cartons (CETH 4819.19), Labels (CETH 4821.00) and other items falling under Chapter 48 of the Central Excise Tariff Act, 1985. Out of the above premises, from 11.03.1996, Range Superintendent was informed about discontinuation of manufacturing activity in premises No. 231. On 02.01.1998, activity was discontinued in premises No. 230 also and was intimated to the Department.

(2.) DEPARTMENT took up investigation and search was conducted, records were seized and based on the records, the enquiry and investigation conducted as the follow up action, show-cause notice was issued and the impugned order has been passed. As a. result of investigation, it was revealed that (a) NAP had evaded Central Excise duty by mis-declaring excisable goods as non-excisable goods in their sale document, (b) manufacturing and clearing of excisable goods in the name of two other companies namely M/s Paramount Paper Products (PPP for short) and M/s Rajdeep & sons Pvt. Ltd. (RSPL for short) without disclosing to the Department, and (c) manufacturing and clearing of excisable goods on job work basis without paying any duty.

(3.) THE learned Counsel Shri Prakash Shah appearing on behalf of the appellants made the following submissions :