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S.L.PEERAN, T.K.JAYARAMAN
Commissioner of Central Excise, Hyderabad – Appellant
Versus
Stay-on-Papers (P. ) Ltd. – Respondent
Per T.K. Jayaraman : Revenue has filed this appeal against Order-in-Original No. 122/04 dated 27.9.04 passed by the Commissioner (Appeals).
2. The facts of the case are as follows:-
3. The Directorate General of Anti Evasion, Chennai conducted certain investigations. The investigations revealed that the respondents M/s. Stay-On-Papers (P) Ltd. (SPPL for short) received certain materials from M/s. Laser Spectra Technology Private Limited, Mayiladuthurai, Tamil Nadu (LSTPL for short) for doing some job work. According to the DGAE, after SPPL processed the film by adhesive coating and lamination the resultant goods become Self Adhesive Polyester (Holographic) Film (PPHF in short). The goods were returned to LSTPL. The main charges against the respondents are as follows:-
(i) The goods were misdeclared as chromo art label stock and maplitho label stock falling under Chapter sub-heading 4811.20 of the Schedule to the CETA, 1985.
(ii) The assessable value mentioned in the respondents' invoice covered only job work charges and not the value of the material supplied by LSTPL.
(iii) The extended period was invoked in the show-cause notice for the recovery of duty.
The adjudicating authori
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