9911796707
TMI Blog1998 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector (Appeals) has specifically given his opinion that the order-in-appeal was not legal and proper, we do not find any moral in the preliminary objection of the respondents. In view of this also, the observation of the Hon ble Supreme Court in the case of C.C.E., Vadodara v. Rohit Paper Machine - 1998 (101) E.L.T. 5 (S.C.) is not applicable to the facts of the present case and the preliminary objection is rejected. We are proceeding to deal with the matter after hearing both the sides. 2.In this appeal filed by the Revenue, the order-in-appeal dated 28-6-1993 passed by the Collector (Appeals), C. Ex., Calcutta is under challenge. 3. The matter relates to the inclusion of the weight of the wrapper while calculating the specific rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally in the scale before transfer to non-duty paid godown for storage. After deducting the tare of the empty pallet, the actual weight of the reams is determined and recorded in the scale (weightment) sheet. Each scale (weightment) sheet shows actual weight, nominal weight and accepted weight. It is explicitly clear that the actual weight is always inclusive of the weight of required number of sheets of paper and the weight of the wrapper used for wrapping those sheets. 7.The adjudicating authority had calculated the ream weight and had come to a view that scrutiny of the duty paying documents revealed that the emphasis was made by the assessee on nominal weight of ream of paper while determining Central Excise duty on such papers. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper) used for captive consumption to pack other varieties of paper in the factory is exempted from duty. Duty was paid on the total weight of reams cleared from the factory which consisted of number of sheets of paper and wrapper. The Assistant Collector therefore, erred in his decision that the weight of wrapper was not included in the ream weight in justification for confirmation of the demands. In terms of Notification No. 217/86-CX, dated 2-4-1988 (sic) as amended, wrapper used for packing other varieties of paper is not leviable to duty and therefore, the order of the Assistant Collector levying duty on wrapper under Section 11A of the Central Excises and Salt Act, 1944 is illegal and frivolous and is liable to the quashed.. 9. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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