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M.VEERAIYAN, P.K.DAS
Track pack (I) Ltd. – Appellant
Versus
Commissioner of Central Excise, Noida – Respondent
Per P.K. Das : The relevant facts of the case, in brief, are that the assessee is engaged in the manufacture of 'Self-Adhesive Hologram Sticker/Sheet and Holographic Film'. Show Cause Notice dated 9.9.03 was issued proposing to classify the said products under sub-heading No.3919.00 denying the claim of the assessee under sub-heading No.4401.90 and demanded duty for the period 16.9.98 to 2.5.02. It has also been alleged that shim development charges should be included in the assessable value. Original authority confirmed the classification under sub-heading No.3919.00 and confirmed demand of duty and imposed penalty of equal amount and penalty of Rs.3.50 lakhs each on the Managing Director and the General Manager. Commissioner (Appeals) only reduced penalties. Hence the assessee company, General Manager and Managing Director have filed these appeals against the demand of duty and penalties. Revenue also filed appeals against the reduction of penalties by the Commissioner (Appeals).
2. Heard both sides and perused record.
3. Learned Advocate for the assessee submits that the assessee had received metalized polyester film. They undertook the process mainly embossing (Printing) of
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