9911796707
TMI Blog1991 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the order in original bearing No. 19 of 1989, dated 2-2-1989 passed by the Addl. Collector of Central Excise, Bombay-I confirming the demand of duty of Rs. 23,533.13 in respect of 163 video cassettes vide Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944 and also imposing personal penalty of Rs. 5,000/- on the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants that the video cassettes were only intended for sale. The authorities below, therefore, interpreting the proviso II to the said notification, held that the appellants were not eligible to get exemption and passed the impugned order. 3. Shri Hariram Gorwani, the authorised representative of the appellants, submitted that the video cassettes were not intended for sale or for promotion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght purchased the video rights of a particular film and have recorded the cassettes without payment of duty on their own and then by way of commercial transactions have been giving the Video cassettes to the Cassette Libraries, to run their own business. In his submission, the entire transaction is a commercial one, which is intended by proviso 2 to the Notification to be excluded from the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm, though the same may not fall within the dictionary meaning of the same. In my view, therefore, the benefit of proviso 2 to the exemption notification cannot be made applicable to them. The Special Bench, in the decisions cited by the JDR, had before them the case of Audio cassettes which were being recorded on the blank cassettes submitted by the customers. Therefore, it was not a case of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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