TMI Blog2005 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner of Central Excise, Mumbai dropping the show cause notice raised against the respondents, Revenue has filed the present appeal. We have heard Shri Vimlesh Kumar ld. SDR appearing for the Revenue and Shri M.H. Patil, ld. Advocate for the respondent. 2. Demand raised in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptable. If the deptt. did not agree with the approval of classification list, appeal should have been filed by the deptt. against order of A.C. C.Ex. Approving the said classification list. I do not find any such appeal filed by the deptt. In the case of Shree Ranga Industries, the Supreme Court has dismissed the Civil Appeal No. 2410/93 and upheld the decisions of CEGAT order 1994 (72) E.L.T. 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case regarding activity of manufacturing Printed Sheet . In view of above discussion, I find that demand for printed sheet for the period Nov. 91 to March 94, is hit by time bar as the show cause notice was issued on 14-10-96 as extended period under proviso to Section 11A(1) of CEA 1944 can not be invoked. 3. After going through the grounds of appeal raised by Revenue, we do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereby suppressed the fact. However, he has extended them the benefit of Notification No. 49/87 dated 1-3-1987, which exempts converted type of paper made from duty paid paper. By observing that the process of printing amounts to process of conversion of paper inasmuch as the same has been done out of the duty paid paper, benefit has to be extended to them. On this ground, the demand raised in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of excise leviable under the Act. As such, on account of this deeming provision of law, any base paper purchased from the market is deemed to be duty paid unless contrary is shown. The Revenue has not adverted to any evidence on record to show that the base paper was not duty paid. In view of this we do not find any infirmity in the views of the adjudicating authority on this issue also. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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