9911796707
TMI Blog2008 (9) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the order passed by the Collector of Central Excise, whereby demand of Rs. 27,37,106.36 was confirmed. The appellant is a public sector undertaking and are engaged in the manufacture of news print. Applicants are also manufacturing wrapping paper which is used in the packing of the newspaper. News pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he RG-1 and appellants were maintaining the RG-1 record, as approved by the Collector of Central Excise, Nagpur vide letter dated 7-6-1957 and thereafter in the year 1976, revenue issued another instruction for maintenance of account of wrapping paper and enclosed the annexure for this purpose. After this instruction, appellant also started maintaining another record as per the trade notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per that record, therefore, the demand is rightly made. 4. We find that in this case applicants are manufacturing news print which is exempted from payment of duty and also manufacturing wrapping paper which is liable for duty. Applicants contention is that wrapping paper was only used for packing of the printing paper and they are maintaining records as per the old circular issued in 1957 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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