TMI Blog2018 (11) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ELHI], where reliance placed in the case of Universal Packaging v. CCE, Mumbai-V [2010 (9) TMI 561 - CESTAT, MUMBAI] and it was held that carton/packaging material cleared to exporter, who used the same for packaging of exported material, which was admittedly exported in terms of Rule 19(1) of Central Excise Rules, 2002, has to be held as clearances for export and value of the same is not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Belapur stands settled in their favour by the decision of the Tribunal in Hare Krishna Boxes Pvt Ltd v. Commissioner of Central Excise, Belapur [2011 (267) ELT 525 (Tri- Mumbai)] which set aside the confirmed demand for the earlier period. While conceding that this is so, it was argued by Learned Authorised Representative that the appeal of Revenue against an identical dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 949 under section 11A of Central Excise Act, 1944, along with interest thereon under section 11AB of Central Excise Act, 1944, and the imposition of penalties under rule 25 and rule 26 of Central Excise Rules, 2002 is under challenge here. 3. In the light of the decision of the Tribunal for an earlier period that the clearances to merchant exporters, which itself is not disputed, is to be exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
