TMI Blog2019 (4) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of the Tribunal. Time limitation - HELD THAT:- The appellant from time to time disclosed all relevant facts to the department while claiming the exemption and there is no suppression of fact on their part with intent to evade payment of duty - the appeal succeeds on both counts, that is, on merit as well as on limitation. Appeal allowed - decided in favor of appellant. - Appeal No. E/1342/2011 - A/85452/2019 - Dated:- 6-3-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P ANJANI KUMAR, MEMBER (TECHNICAL) Shrikant Kamat, Advocate for Appellant Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. YDB/48/M-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of the meaning of packing materials , therefore, Section 11C notification issued for the packing materials ought to include catch covers and exemption ought to be allowed. The learned Commissioner (Appeals) erroneously have not extended the said benefit to the appellant. He further submits that this Tribunal recently in the case of Kajal Print and Packing Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-V 2018-TIOL-3374-CESTAT-MUM, in identical circumstances held that the benefit of exemption is admissible to catch cover considering the same as packing materials. Further, he submits that removal of catch covers from the factory during the relevant period were duly reflected in various statutory documents and communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of packages bearing brand names is acknowledged by the amending exclusion in the notification of the Central Government. That catch cover is a packaging is not in dispute. There is no definition of printed cartons of paper or paperboard either in the notification or elsewhere. Accordingly, this description should conform to such as is commonly understood, and intended, in the industry. We, therefore, find no reason to distinguish printed cartons of paper or paperboard from catch cover and to deny eligibility to exemption. 7. We do not find any reason to deviate from the aforesaid findings of the Tribunal. Besides, we also find that the appellant from time to time disclosed all relevant facts to the department while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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