TMI Blog2014 (3) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... , thus classifiable under Chapter 49 which attract nil rate of duty. We also find prima facie favour with the appellant's contention that the extended period of limitation would not be available to the Revenue. However, taking into consideration that a part of the demand would be within the limitation period and considering that the appellant has already deposited an amount of Rs.40 lakhs, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the Revenue, we find that the appellants are engaged in the printing of unlaminated poly films and printing laminated poly films and printing of un-laminated calendars on job work basis. As per the Revenue, the said activity of printing as also of printing and lamination amounts to manufacture and as such, the appellants were required to pay the duty on the same. Accordingly, duty stand c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the printing of the sheets with customers brand name and other information on the tin plate and iron and steel sheets has been held to be the goods of printing industries, by following the Hon'ble Apex Court judgment in the case of Metagraphs Pvt. Ltd. [1996 (88) ELT 630 (SC)] as also the decision in the case of Johnson and Johnson Ltd. vs. CCE, [1997 (94) ELT 286 (SC)]. He also submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants be directed to deposit the duty amount, as a condition of hearing of their appeal. 5. At this stage, learned advocate Shri Lakshmi Kumaran submits that appellant has already deposited an amount of Rs. 40 lakhs and their factory is lying closed. On being queried, he agrees to further deposit Rs. 20 lakhs for the purpose of Section 35F of the Central Excise Act. 6. After considering and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of Rs.40 lakhs, we find offer of learned advocate to further deposit of amount of Rs.20 lakhs as fair offer. Accordingly, we direct the appellant to deposit and amount of Rs.20,00,000 /- (Rupees Twenty lakhs only) within a period of 8 weeks from the date of pronouncement of order, subject to which the pre-deposit of balance amount of duty and entire amount of interest and penalty would stand w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
