2001 (11) TMI 869

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder per : V.K. Agrawal, Member (T)]. -  These are two applications, filed by M/s. Nepa Ltd., for waiver of pre-deposit of Central Excise duty of Rs. 55,85,279/- and penalty of Rs. 12 lakhs. 2. Shri C. Harishankar, learned Advocate, submitted that the applicants manufacture newsprint which was cleared by them to M/s. M & N Publications for printing "GET IT Yellow Pages"; that the Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Notification, the benefit of Notification cannot be denied; that the Adjudicating Authority does not have power to apply "common parlance" test to arrive at the finding that "GET IT Yellow Pages", is not a newspaper; that it has been held by Tribunal in Pandit D.P. Sharma v. CCE [2001 (133) E.L.T. 723] that Certificates issued by statutory bodies concerned are ordinarily binding. Finally h....