2005 (1) TMI 487 - AT - Central Excise

Summary

Issues:
Classification of printed gay wrapper under Central Excise Tariff Act.

Analysis:
The case involved a dispute regarding the classification of a printed gay wrapper under the Central Excise Tariff Act. The appellant contended that the Supreme Court had only rejected the stay of the Tribunal's order in the case of Web Impressions (India) Pvt. Ltd. v. CCE, Calcutta, and there was a mistake in the final order regarding this issue. The appellant sought modification of the order based on this error.

Upon hearing both parties, the Tribunal acknowledged the mistake in the final order and substituted paragraphs 6 and 7. The Tribunal noted that the decision of the CEGAT in the Web Impressions case, classifying the product under sub-heading 4901.90 as a printed product, was upheld by the Supreme Court. The Tribunal also referenced the decision in Paxwell Printers v. CCE, Bangalore, as a basis for their classification decision. Consequently, the Tribunal held that the impugned product should be classified under chapter 4901.90, leading to the setting aside of the duty demand. Additionally, the penalties and interest imposed were deemed unsustainable, resulting in the allowance of all appeals.

Overall, the Tribunal's decision was based on the principle of judicial discipline, following precedent set by previous Tribunal decisions and the Supreme Court ruling. The correct classification of the product under the Central Excise Tariff Act led to the favorable outcome for the appellant, with the demand for duty, penalties, and interest being set aside.