Siddho Mal Paper Conversion Co. VS Collector of Central Excise, Meerut

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

S.L.PEERAN, G.R.SHARMA
Siddho Mal Paper Conversion Co. – Appellant
Versus
Collector of Central Excise, Meerut – Respondent

Advocates Appeared:
P.P. Mittal,H.K. Jain

ORDER

Per S.L. Peeran :

This appeal arises from order in original passed by Collector of Central Excise confirming the duty amount of Rs. 14,98,714.00 under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11-A proviso of the Central Excise & Salt Act, 1944. He also imposed personal penalty of Rs. 2,00,000/- under Rule 9(2) and 173(Q) of the Central Excise Rules, 1944 for contravention of various Rules of the Central Excise Rules, 1944.

2. The Collector had raised two issues before him which are as follows:

1) whether the mixture that is obtained from power operated mixing machine and used for printing wax paper and polythylene coated paper would be covered under the definition of printing ink classifiable under chapter sub-heading 315 of Central Excise Tariff and if so the same would be dutiable?

2) as to whether the extended period can be invoked in terms of proviso to Section 11A of the Act for alleged suppression/mis-statement of fact extended to evade payment of duty?

3. As regards the first issue, the Collector rejected the contention of the asssessee that the product is not a printing ink and doesn't get covered under the definition of excisable goods and also that th

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S.L.PEERAN, G.R.SHARMASiddho Mal Paper Conversion Co. – AppellantVersusCollector of Central Excise, Meerut – Respondent

S.L.PEERAN, G.R.SHARMA
Siddho Mal Paper Conversion Co. – Appellant
Versus
Collector of Central Excise, Meerut – Respondent