2005 (9) TMI 404

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..... ndent. [Order per : Archana Wadhwa, Member (J)]. - A very short issue is involved in the present appeal. Benefit of concessional rate of duty in terms of Notification No. 20/94-C.E., dated 1-3-94 and Notification No. 18/95-C.E., dated 16-3-95 has been denied to the appellant s product stitched paper, which comes into existence after the paper is bonded with HDPE fabric and pass through rol .....

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..... ons and ....other than the products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or catalysts), compressed together in one or more operations , respectively are exempted from so much of the duty of excise leviable thereon which is in excess of 20% adv. From the case record, it is seen that the respondent .....

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..... he paper along with HDPE fabric is passed through rollers applying pressure. As such, they are compressed together, in which case, benefit of the notification is not available. As such we do not find any merits in the appeal and reject the same. 3. At this stage, ld. Advocate submits that the duty has been confirmed on the entire realisation and the benefit of cum-duty has not been extended as h .....

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