9911796707
TMI Blog1999 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. These applications are for stay of collection of duty of Rs. 40.73 lakhs approximately and penalty of equal amount levied under Section 11AC read with Rule 173Q of the Central Excise Rules, 1944. The appellant is manufacturer of boxes, side fitments/packings, partitions top and bottom, covers falling under Chapter 48 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tments/packings, top covers, base covers, partitions and its sleeves separately and claiming exemption under Notification No. 22/94 dated 1-3-1997 as amended from time to time. The said show cause notice was issued on 13-6-1997 for the period 1-4-1994 to 31-3-1997. The appellant filed replies and after hearing the parties the Commissioner has confirmed the demand. The Commissioner had held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 65. He also stated that the product inherent fitment forms part of the cartons without which the product cannot be used ultimately. Shri Sejpal also invited our attention to the circular of the Board saying that the fitments should be classified as 4819.90 which stated that such parts of boxes used for the purposes could not be separately classified under 4818.90 as other articles of paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that nowhere the assessee said that they were supplying the integral parts as separately to its customers. It is not possible for us to say that there has been a correlation between the cartons and the integral part. Their financial condition is not so dismal as to warrant waiver of the pre-deposit. In fact the company has earned profit as indicated in the balance sheet filed before us. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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