2004 (7) TMI 382

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..... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 7,66,730/- confirmed on printed/unprinted laminated plastic films manufactured by the applicants and cleared in the year November 1993 to March 1994 on the ground that the benefit of exemption under Notification 14/92-C.E., dated 1-3-92 was not available as the .....

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..... plastic films can also be treated to have been manufactured out of duty paid plastic materials falling under Heading Nos. 39.01 to 39.15 and would be eligible for the concessional rate of duty as per Notification Nos. 259/86, dated 24-4-1986 or Notification No. 53/88, dated 1-3-88. 3. We also note that the applicants have contended before us that the plastic material out of which their plastic f .....

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