9911796707
TMI Blog1998 (7) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Member (J)]. The above appeal arises out of the order of the Collector of Central Excise, Meerut confirming a duty demand of Rs. 11,34,104.39 p. on printing and writing paper manufactured and cleared by the appellants during the period from 18-10-1987 to 12-3-1988 on the ground that such paper fell for classification under CET sub-heading 4802.99 and not under sub-heading 4802.10 which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /80-CX, dated 8-12-1980 and has concluded that, since the Circular and the Notification only provide for deduction of percentage of additives like fillers etc. ash content in the pulp cannot be deducted. 2. We have heard Shri V. Sridharan, learned Counsel who principally contends that ash is nothing but a filler and therefore, ash content in the pulp should be deducted in order to arrive at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty. There is no finding that the appellants were guilty of any deliberate mis-statement or suppression with intend to evade payment of duty, thereby making applicable the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 and further that the Collector has not imposed any penalty upon the appellants. 3. The learned SDR Shri A.K. Madan reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to time by the proper officer, extending the benefit of nil rate of duty under CET sub-heading 4820.10. The Central Excise officers were also maintaining registers as prescribed by the Board. In this register, there is no requirement for showing ash content in the paper. Therefore, the appellants cannot be said to have concealed or suppressed the percentage of ash content which they were required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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