TMI Blog2005 (7) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to be set aside. This Tribunal, in a catena of decisions, has also held that a joint penalty under Rule 173Q (1) read with Section 11AC of the Act per se cannot be upheld. We would therefore set aside the penalties and interest demands as arrived at. We find merits in the plea made by Mr Pradhan, before us, that the fact of cum-duty price has to be granted, if the goods are being considered to be dutiable and also that Modvat credit of the duty paid on the PVC sheets/films brought in for printing as the printed sheets/films are being held to be dutiable. We also find the ld. D.R. s submission that the admitted position is that goods are going to sister concerns and there is no sale that is also required to be re-looked into, to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from their unit from Nasik/Thane, to whom final printed sheets/films were despatched. However, since it appeared that as per Chapter Note X to Heading 39 read with Note 2 to Section VII of CETA, printed PVC films/sheets are correctly classifiable under Heading 3920.39 and duty was required to be discharged. The Notice proposed to demand duty under Heading 3920.39 and penalty since it was alleged that there was a deliberate misdeclaration of the final product due to misstatement with intent to evade payment of duty. (b) The Show Cause Notice was adjudicated after following due process of law, duty demands of Rs. 2,42,14,365/- under Section 11A(1) of the Act were confirmed along with penalty of an equivalent amount under Rule 173Q(1) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a new commercial identity of its own as shower cushion/table cloth etc. and value. Therefore, we do not find any merits in the appellants pleading, before us, that PVC sheets remain sheets, classifiable under Heading 3920.12 before and after printing and duty under same heading could not be determined. The arguments advanced in this regard have been finally and fully settled by the Apex Court in the case of Laminated Packing - 1990 (49) E.L.T. 326 (S.C.) and we would therefore uphold the view of manufacture under the Central Excise Act calling for levy thereunder attracted in the facts of this case. The correct classification, would be under Heading 3920.19 of the printed PVC sheets. 5. We find merits in the plea made by Mr Pradhan, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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