2008 (10) TMI 476

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..... nt. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against the order-in-appeal No. ZBN/514/M.V./2001 dt. 30-8-2001. 2. The necessary fact that arise for consideration the appellants are a photographic laboratory and used prepared/manufacture chemicals for development of films negatives. The contention of the Revenue is that such manufacturing/preparation chemical att .....

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..... held against the appellant. 5. We have considered the submissions made by both sides and perused the records. The issue involved in this case is regarding the excisability and marketability of the chemical solution prepared and used by appellant within the laboratory, for development of the films. The order of the Ld. Commissioner (Appeals) while upholding the order of adjudicating authority hel .....

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..... le hence are liable to levy of Excise duty under Chapter sub-heading 370700 and 2626.00 respectively. Since appellants did not take Central Excise Registration and followed the Central Excise procedure after closing exemption limits, the demand under provisions of Section 11A for extended period is justifiable. In the premises, I do not wish to interfere with the order of the Joint Commissioner. .....

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