2013 (3) TMI 603

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..... ellant. Shri M.H. Sukheja, Advocate, for the Respondent. ORDER Heard both sides. 2. The applicant filed application for waiver of pre-deposit of duty of Rs. 6,70,647/-, interest and penalty. 3. The applicants are engaged in the manufacture of printed cartons and printed labels. The demand is confirmed after denying the benefit of SSI exemption under Notification No. 8/2003-C.E., dat .....

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..... o the amendment. 6. We find that Notification No. 28/2011-C.E. whereby an Explanation was added to the SSI Notification No. 8/2003 that for the removal doubts, it is hereby clarified that "packing material" includes labels of all kinds. Hence prima facie the applicant has made out a case for total waiver of the pre-deposit of the dues. Pre-deposit of the dues is waived and recovery thereof s .....

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