9911796707
TMI Blog2007 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the unit on 18-6-1993, they found the goods manufactured by the respondent firm were partly cleared in the name of respondent company and the rest cleared in the names of sister concerns viz. M/s Win Prints Pvt. Ltd., M/s. Win Pack Pvt. Ltd. and M/s Win Prolene Plastics Pvt. Ltd. (b) The department took the view that the products manufactured by the respondent are Co-extruded Films (plastic pouch rolls) and are classifiable under Chapter Heading 3920.62 and the clearances made by the respondent in their own name and in the names of their sister concerns M/s. Win Prints Pvt. Ltd., M/s. Win Pack Pvt. Ltd. and M/s. Win Prolene Plastics Pvt. Ltd. are all clearances of product manufactured by respondent and accordingly proposed demand of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the respondent was manufacturing only lay flat tubings till January, 1993 and from the January, 93 onwards having installed the machines for printing and slitting they stated manufacture of both lay flat tubings as well as co-extruded films. The clearance of the films was held to be dutiable by the Commissioner, which they have accepted and paid duties. Regarding the statements of Shri Pinakin Pandya, they were taken in June, 93 and Nov., 93 and his submissions that he was supervising the slitting and printing did not go to show that the work of slitting was undertaken from Sept., 92 onwards. He also drew our attention to the statements of persons representing sister concerns, which indicated that during the relevant time, the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units for making co-extruded films, the department once demanded duty on the lay flat tubing, considering it to be co-extruded film, the duty could not have been demanded from the sister concern units again. Therefore, this needs to be deducted from the actual production so that the duplication of demand can be reduced. They have further contended that the demand have been raised on delivery challans and invoices and said delivery challans and in voices have not been verified properly by the investigating officer a they have taken all the clearances as co-extruded films but in facts, the said challans contain the details of removal of raw materials, wastage, clearances made on GPIs on payment of duty and clearances of lay flat tubings and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigating officers have not taken into consideration the dispatches of raw materials, wastage, quantity cleared on GPIs on payment of duty as well as lay flat tubings, had they verified these facts properly then the question of raising the demand would not have arisen. After taking into consideration, all the aforesaid dispatches, the noticee is liable to pay duty of Rs. 9910.60 which is required to be confirmed. The contention of the said assessee that the lay flat tubings were exempt from payment of duty vide Notification No. 14192 is also in order as they have manufactured and cleared lay flat tubings and same have also been supported by the technical expert vide his opinion dated 19-12-2000, wherein he has amply shown the distincti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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