2006 (3) TMI 498

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..... nt. [Order per : Jyoti Balasundaram, Vice-President]. The appellants are aggrieved by the order of the Commissioner of Central Excise, Ahmedabad who has confirmed a duty demand of Rs. 29,38,759/- (Rs. Twenty Nine Lakhs Thirty Eight Thousand Seven Hundred and Fifty Nine Only) against M/s. Jagadamba Polymers Ltd. on the ground that they have set up/floated dummy units such as Mangal Plasti .....

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..... ya Pradesh High Court has in its decision reported in 1990 (50) E.L.T. 201 (M.P.) in the case of Raj Pack Well Ltd. v. Union of India has held that such goods were required to be classified under Chapter 39 and in view of the exemption available under Notification No. 142/86-C.E. upto 1-3-1988 and thereafter under Notification No. 53/88-CE for goods falling under certain sub-headings of Chapter 39 .....

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