2001 (11) TMI 869

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..... [Order per : V.K. Agrawal, Member (T)]. These are two applications, filed by M/s. Nepa Ltd., for waiver of pre-deposit of Central Excise duty of Rs. 55,85,279/- and penalty of Rs. 12 lakhs. 2. Shri C. Harishankar, learned Advocate, submitted that the applicants manufacture newsprint which was cleared by them to M/s. M N Publications for printing GET IT Yellow Pages ; that the Commis .....

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..... of the Notification, the benefit of Notification cannot be denied; that the Adjudicating Authority does not have power to apply common parlance test to arrive at the finding that GET IT Yellow Pages , is not a newspaper; that it has been held by Tribunal in Pandit D.P. Sharma v. CCE [2001 (133) E.L.T. 723] that Certificates issued by statutory bodies concerned are ordinarily binding. Finally he .....

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