TMI Blog2005 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... alte, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2.Applicants filed this application for waiver of pre-deposit of duty of Rs. 14,59,10,380/- and penalties on the Director. 3.In this case the demand is confirmed for the period 1-4-86 to 30-9-2004 in respect of the five show cause notices on the ground that Tele-Printer Rolls, Tele-graphic rolls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly filing declaration under Rule 174 of Central Excise Rules whereby it was specifically mentioned that they were claiming Small Scale Exemption in respect of the napkins, toilet papers and also claiming exemption in respect of tele-printer rolls etc. as articles of stationery and in the declaration they were specifically mentioned the process of manufacture and volume of clearances. The contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after adding the amount in respect of trading activity. The contention is that in respect of trading activity as the applicants are not manufacturing the goods no demand can be raised. 7.The contention of the Revenue is that the Hon ble Supreme Court in the case of Kores India Ltd. v. Commissioner of Central Excise, Chennai, reported in 2004 (174) E.L.T. 7 (S.C.) held that cutting of ribbons fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 (91) E.L.T. 394 (Tribunal) to say that toilet/tele-printer paper rolls are not articles of printing and stationery. Therefore, they are not entitled for the exemption under the Notification whereby articles of stationery are exempted. 8.In this case, the demand is for the period 1-4-86 to 30-9-2004. The Revenue was aware of the activity undertaken by the applicants from the year 1982 when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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