9911796707
TMI Blog2017 (3) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... han, Member (Technical) Rep. by - Shri G.R. Singh, DR for the applicants Rep. by - None for the respondent ORDER Both sides are in appeal. 2. The brief facts of the case are that, on 19.03.2007 a search was conducted at the manufacturing premises of the assessee. Shri Surendra Wadhwa, Director, was present during search. It was found that seven machines were in operation for manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed before the Commissioner (Appeals), who reduced the penalty on the main assessee to 25% of the duty. Aggrieved by the said order, Revenue is in appeal against reduction of penalty. The assessees are in appeal against the confirmation of duty and imposing penalties. 3. Shri Naveen Mullick, ld. Counsel for the assessees appeared before us and submitted that, as per Notification No. 06/2006-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. As no sample has been drawn and the VCD, CD-ROMs with contents of educational/entertainment/games etc. are covered under journal, periodicals (magazines) or news paper. Therefore, in these circumstances, the appellant is entitled for the benefit of exemption Notification No. 6/2006-CE dated 01.3.2006. With regard to the Revenue's appeal, he submits that, as the duty, interest and 25% of the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing/ replicating VCD, CD-ROMs on educational material. They are of educational nature as well as non-educational nature. The Revenue has presumed that no-educational nature means 'Video Games' and consequently held that they are not covered by the Notification No. 06/2006-CE dated 01.03.2006. We have seen that in the notification, the assessee is entitled for exemption on CD-ROMs contain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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