PAXWELL PRINTERS Vs. CCE

JUDGEMENT

(1.) THESE stay applications and appeals are taken up together for disposal as the issue is common. The Miscellaneous application seeks for disposal of the appeal along with the stay application as the matter has been finally decided pertaining to classification of the product in question and as such the demand does not survive as held in a batch of 21 appeals which includes the appellant's appeal also which has been disposed of along with stay order No. 1741/99 and Final Order No. 3008 -3028/99 dated 25.11.1999.

(2.) THE appellants are manufacturers of printed gay wrappers and they were clearing the same seeking classification under Sub Heading 4901.90 at nil rate of duty. However, proceedings were initiated seeking for classification of the said product under Sub Heading 4823.19 and seeking raising of demands. In the Appeal No. 1703/99 the period involved is 1.3.1994 to 28.2.1996 for which the duty demand of Rs. 51,53,654/ - has been confirmed along with penalty of like sum under Section 11AC besides interest at 20% and personal penalty of Rs. 10,00,000/ - under 173Q(1) of CE Rules, while in Appeal No. E/337/99 the Commissioner of Central Excise, Bangalore has confirmed in the Order -in -Appeal No. 807/98 -CE dated 20.10.1999 (which arises from Order -in -Original No. 80/98 dated 30.3.1998 passed by Assistant Commissioner of Central Excise, Bangalore -I division) confirming duty demand of Rs. 17,33,927/ - for the period January, 1997 to May, 1997.

(3.) THE Ld. Advocate Shri S. Raghu submits that a batch of 21 appeals pertaining to the same issue of classification of the product was taken up along with the appellant's appeal in the case of Sri Kumar Agencies and Ors. v. CCE and by final order No. 3008 -3028 dated 25.11.1999 the aspect pertaining to classification of the impugned goods was gone into in the light of several judgements cited and the Tribunal held that in terms of the Chapter Notes and Section Notes the product would be rightly classifiable under Sub Heading 4901.90 carrying nil rate of duty and as a consequence the demand does not survive. He produces a copy of the Tribunal's order for perusal.