S.D. Jha (J) and K.P. Anand (T), Members

1. The questions arising for decision in this Appeal to the Tribunal are whether printing on duty-paid aluminium foils clone by the appellants on job work basis again attracts levy of Central Excise duty and, if not, whether :

(i) the appellant is the manufacturer in respect of such printed foils;

(ii) if so, whether the appellant is eligible for concession of proforma credit procedure under Rule 56A without having followed the procedure prescribed under the rules ;

(iii) is eligible for benefit to exemption under Notification No. 71/72-CE, dated 17-3-72 as in force at the relevant time ;

(iv) is eligible to benefit of exemption under Notification No. 155/72 dated 15-6-72 duty being collectable only on quantity in excess of 5 MT;

(v) the special excise duty should have been calculated at the rate of 5% and not at the rate of 10%; and

(vi) whether the imposition of penalty and redemption fine in respect of confiscated goods and confiscation of land, building, plant, machinery and materials with option to redeem the same on payment of fine of Rs. 10,000 are legal and justified.

2. The appellants are engaged in printing of duty-paid aluminium foil