9911796707
TMI Blog1987 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... Anand, Member (T)]. - In this case, the department alleges that the appellants are engaged in the manufacture of Waxed Paper falling under Central Excise Tariff Item 17(2). It is submitted that they have been undertaking production of this product since 8th September, 1973. The appellants purchase base paper from the market which is then printed and waxed with the aid of power. This waxed pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Govt. of India in the case of Modern Paper Converters 1982 E.L.T. 713 which has been relied upon in the order appealed against. It is submitted that the facts of Modern Paper Converters were quite different. It is pleaded that the products were saleable in the market as waxed paper to any one who was a user of such waxed paper. In the present case, however, it is submitted that the product i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice had earlier been issued to the appellants on 6-9-1981 and it was withdrawn on 21-12-1982. Accordingly, appellants contends that both the demand for duty and the penalty may be set aside. 6. On behalf of the department, Shri Rajhans reiterated the view taken in the orders of the lower authority which he submits are detailed and self-explanatory. He has nothing further to add. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axed paper only. 8. It is not reasonable to argue that in order to be a waxed paper, it should be in rolls. What is important is to ask the question whether the product which is processed is or is not paper, whether in running lengths or not and whether the process undertaken is waxing or not ? 9. We also do not agree that any difference is made to the liability of the product if such produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Coming now to the arguments relating to both time-bar and the penalty, we observe that the department itself was apparently in doubt for a long time over the classification and liability of goods in question. It is, therefore, that the Show Cause Notice issued on 16-9-1981 was withdrawn after more than 15 months on 21-12-1982. It cannot be said, therefore, that the department was not aware of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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