2018 (2) TMI 454

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Appellant Sri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per: Bench Facts of the case are that the first named appellant namely M/s. Hitech Flexi Pack Pvt. Ltd. (herein after referred to as Hitech) are manufacturing packaging materials and pouches falling under sub-heading 39201012 and 39232100 respectively. They are also availing SSI exemption. Department took a view that the v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd imposed equal penalty of Rs. 19 lakhs. A penalty of Rs. 1,00,000/- was also imposed under Rule 26 of Central Excise Rules, 2002 on the Managing Director Shri Ramesh Mahalingam. Hence these appeals. 2. Today, when the matter came up for hearing, ld. counsel Shri S. Venkatachalam appearing on behalf of the appellant submits that the value of clearance sought to be added by the department related .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rn from the second job worker were thereafter cleared to their customers and that job charges for conversion into pouches was sometimes paid by the customers directly with the second job worker. 3. On the other hand, ld. AR Shri K.P. Muralidharan reiterated the impugned order. 4. Heard both sides and gone through the records. 5. Even by the department's allegations in the show cause notice, it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X