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K.K.USHA, C.N.B.NAIR
Studio Printall (New Delhi) (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Delhi-I – Respondent
Per C.N.B. Nair : Both the appeals are directed against the same adjudication order. Cause of Action is also the same. Accordingly, they were taken up together for consideration and are disposed of under this common order.
2. Under the impugned order, a duty demand of over Rs. 85 Lakhs alongwith penalties has been confirmed on the first appellant, who has been held to be a manufacturer. Second appellant is the Director of the first appellant and a penalty of Rs. 10 Lakhs has been imposed on him. The period of duty demand is 1996-97 to 1999-2000 and the duty demand has been confirmed by taking resort to the extended period provided under Proviso to Section 11A of the Central Excise Act.
3. The duty demand is in respect of stickers, dispensers, leather tags, banners and illuminating sign boards produced by the appellants during the course of their work as an advertisement material producer.
4. With regard to the stickers the submission of the appellants is that the only activity carried out by them is printing. Printing is done by way of offset printing or screen-printing on various base materials like plastic, cloth, leather, acrylic sheets etc. With regard to leather tags also, t
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