TMI Blog2014 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct of printing industry - Held that:- PIN Mailer consist the details of the Bank and the terms and condition for use of such PIN Mailer in internet / mobile banking. On these PIN Mailers, the password / PIN number is printed apart from the name of the account holder. Therefore, the product clearly falls within the scope of Note 14 to Chapter 48. Therefore, for the period w.e.f. 29.5.2012 to No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85288 & 85289/14 - - - Dated:- 29-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Vijay Kumar S, Adv. For the Respondent : Dr B S Meena, Addl. Commr. (AR) ORDER Per: P R Chandrasekharan: The appeals and stay applications are directed against the Order-in- NSK-EXCUS-000-APP-293 294-13-14 dated 22.10.2013 passed by the Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under CETH 48.20. He also submits that CETH 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. Bulk of the demand pertains to PIN Mailers and it is their contention that the PIN Mailer is only a printed material and will fall under Chapter 49. Accordingly, he pleads for grant of stay. 3. The learned Addl. Commissioner (AR) appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submissions made by both the sides. 4.1 We have also perused the pre-printed paper, which is used for printing/writing of PIN number by the Banks. The PIN Mailer consist the details of the Bank and the terms and condition for use of such PIN Mailer in internet / mobile banking. On these PIN Mailers, the password / PIN number is printed apart from the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out a prima facie case for complete waiver of pre-deposit. No financial hardship is pleaded. In these circumstances, we direct the appellant to make a pre-deposit of ₹ 18 lakhs within a period of six weeks and report compliance by 16.6.2014. On such compliance, pre-deposit of the balance of dues adjudged against the appellant and penalty imposed on the co-appellant shall stand waived a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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