TMI Blog2015 (7) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal had become final. The Tribunal in R.G.L. Convertors case [2003 (3) TMI 157 - CEGAT, NEW DELHI] had followed the order of the Tribunal in Lakshmi Packaging (P) Ltd., Vs. Commissioner of Central Excise, Trichy [1999 (12) TMI 190 - CEGAT, MADRAS]. In which case, the question involved was the activity of printing of papers inter alia cork tipping paper for cigarette corks. In other words, the facts are identical. - Decided against Revenue. - C.E.A. Nos. 16 and 25 of 2005 - - - Dated:- 9-7-2015 - Hon'ble Sri Justice G. Chandraiah And Hon'ble Sri Justice Challa Kodanda Ram,JJ. For the Appellant : Sri Gopalakrishna Gokhaley Learned Standing Counsel for the Department. For the Respondent : Sri Sridharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Sub-heading No.4901.90. The period covered under the show cause notice was 11/94 to 9/99. After considering the objections raised by the respondent, a duty of ₹ 89,54,222/- was demanded along with equal amount of penalty coupled with interest. Against the Order-in-Original dated 29.05.2000 the respondent filed an appeal before the Tribunal. The Tribunal by its final order dated 11.05.2004 allowed the appeal following the case of RGL Convertors Vs. Commissioner of Central Excise, New Delhi equivalent to 2003 (154) ELT 711 (Tri.-Del). The Tribunal also distinguished the larger Bench order of the Calcutta Tribunal in the case of M/s Headway Lithographic Company Vs. Commissioner of Central Excise, Kolkata 2003 (156) ELT 658 (Tri-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said judgment is the judgment against the larger Bench Order of the Tribunal in M/s Headway Lithographic Company case (2 supra). The Honble Supreme Court in the facts of the case therein while holding that the products manufactured by the Headway Lithographic Company would be classifiable under Chapter 49, however, held Printing of biri wrappers would not and can never fit under the description transfer decalcomanias inasmuch as in the present case on plain paper simple printing is done on the wrappers which are cut to size for the purpose of wrapping the biris and there is no use of sheet of plastics. We also notice that the appeal filed by the Revenue against the order of the Tribunal in R.G.L. Convertors Vs. Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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