2005 (3) TMI 265 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. Ellorra Mechanical Products Pvt. Ltd. and Mr. J.B. Aggarwal in the challenge against Central Excise duty and penalty for clandestine clearance of 'coated polyester film'. The tribunal cited a Supreme Court judgment stating that no new distinct product is created through the process of lamination or metalisation on duty paid film, hence not constituting manufacture. Therefore, the demands of duty and penalty were not upheld, and both appeals were allowed with consequential relief if any.