9911796707
TMI Blog2012 (6) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... Laminated Kraft Paper, Ruled Paper - assessee contending classification under Chapter No.4820.00 attracting NIL rate of duty - Held that:- Commissioner after classifying the product Ruled Paper under heading 4820.00 attracting Nil rate of duty and the product Laminated Kraft Paper under heading 4811.39 has rightly held that CENVAT Credit admissible can be used for further clearances only and canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd office premises was carried out on 21.06.2004. The department entertained a view that Laminated Kraft Paper and Ruled Paper manufactured by the appellant are classifiable under Heading 4811.39 and 4823.94 respectively. Accordingly, a Show Cause Notice was issued, demanding duty on the said products by classifying them under Chapter Headings 48.11.39 and 4823.90 respectively. The adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f preventive check i.e. on 21.06.2004 was confiscated and allowed to be redeemed on payment of redemption fine of Rs.78,250/- 2. In the impugned order, request of the appellant for treating the selling price as cum-duty-price has been accepted. As regards CENVAT Credit, the appellant wanted to set-off the CENVAT Credit available in respect of the goods involved to be used for payment of duty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. Further, I take note of the fact that the Commissioner in the impugned order, has held that the appellant is entitled to avail CENVAT Credit on duty paid inputs used for Laminated Kraft Paper. Therefore, I do not think any further relief is warranted on this ground. As regards the differentiation made between the detained and seized goods, I once again find that it is not a must that seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Nil rate of duty. Other than such knowledge, there is no allegation against the Director. Taking note of the fact that the appellant company has been penalized and mandatory penalty has been imposed and other facts of the case, I consider it appropriate that penalty on the Director is set aside. 5. In the result, redemption fine imposed on the appellant company is reduced to Rs.10,000/- (Rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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