2004 (8) TMI 462

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : P.S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the impugned order vide which the duty demand along with the penalty as detailed therein has been confirmed against them by the adjudicating authority (Commissioner). The facts are not much in dispute. The appellants are engaged in the manufacture of writing and printing paper falling under Chapter heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o do not have State Text books, Corporation or Board by an officer not below the rank of Deputy Secretary in the State Government concerned or by the National Counsel for Educational Research and Training. So far as the supply of the goods by the appellants, which are classifiable under Chapter 48 of the CETA, to the Delhi Bureau of Text Books, is concerned, the same squarely stands covered by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en the learned Counsel for the appellants has not disputed this fact before us. Therefore, the duty demand confirmed in respect of the clearance made to these Institutes by the appellants without payment of duty, by the adjudicating authority is upheld. 4. Regarding imposition of penalty, the learned Counsel has contended that the appellants had deposited substantial amount of duty and as such, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X