9911796707
TMI Blog2001 (9) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... The prayer in the application is for dispensing with the condition of predeposit of an amount of Rs. 2,31,682/- (Rupees two lakh thirty one thousand six hundred and eighty two) confirmed against the appellant as disallowed modvat credit and penalty of Rs. 5,000/- (Rupees five thousand). 2. I have heard Shri B.N. Chattopadhyay, ld. Consultant for the appellant and Shri A.K. Chattopadhyay, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not disputed by the authorities below. The deptt. has referred to the Tribunal s decision in the case of Ajanta Print Arts v. CCE - 1998 (98) E.L.T. 406 holding such hanging cards as articles of print industry and fall under chapter 49 and not under chapter 48. Shri Chattopadhyay s contention is that the said decision is not applicable in this case inasmuch as it is not a case of classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which are further folded are being used as packing material by the appellants in majority of clearances. And their value is included in the value of the blades. The above contention raised by the appellant before the authorities below have not been rebutted by them. Ld. JDR is also agree to the above fact. As such I find that the appellants have made out a prima facie case in their favour so a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
