SHREYANS INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) These two appeals have been directed against the impugned Orders -in -Original dated 28.2.03 vide which the adjudicating authority had confirmed duty demand of Rs. 55,06,263 with equal amount of penalty, on the appellants.

(2.) The appellants are engaged in the manufacture of writing and printing paper falling under Chapter 48 of the Schedule to the CETA. They supplied these goods to the Delhi Bureau of Text Books in (short DBT) in pursuant of the order dated 18.10.2000 placed with them by the Secretary of the said DBT and cleared the goods without payment of duty by availing the exemption under Chapter Heading 4802.10 of the CETA.

(3.) The benefit of the exemption from duty under the above -said Chapter Heading had been denied to them on two grounds (i) that the DBT is neither a State Text Books Publication Corporation nor a Board owned by the State; (ii) that the order for the purchase of the goods was not placed with the appellants by the officer not below the rank of Deputy Secretary of the State/Board.