2006 (1) TMI 381

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..... Bhagat, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The application for waiver of pre-deposit of duty of Rs. 7,97,201/- and penalty of Rs. 50,000/- arises out of the order of the Commissioner of Central Excise (Appeals) who has confirmed the demand on packing material such as corrugated and duplex boxes cleared by the applicants herein to merchant exporter .....

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..... SSI Notification 8/2002-C.E., dated 1-3-2002 read with explanation G of the notification which states that clearances for home consumption, for the purpose of the notification, shall include clearances for export to Bhutan and Nepal, and the goods in the present case were not exported either to Bhutan or Nepal by the merchant exporters. 3. We, therefore, waive pre-deposit of duty and penalty and .....

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