2012 (6) TMI 528

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..... er the Small Scale Notifications. Therefore, in the case of printed catch covers also, the same belief could have been entertained bona fide - the extended period of time could not have been invoked in the instant case for confirming the duty demand - pre-deposit of Rupees Nine thousand only within stipulated time for the normal period of limitation.
Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Mr Shrikant Kamat, Adv. For Respondent: Mr A K Prabhakar, Superintendent (AR) Per: P R Chandrasekharan: 1. The appeal and stay application are directed against Order-in-Appeal No. YBD/48/M-I/2011 dated 15.7.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone I. 2. The stay application is being taken up for consid .....

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..... fer proof caps, crown corks and metal labels, even if such packing material contained brand name or trade name of another person. Subsequently, the Central Government issued a Notification No. 24/2009-CE (NT) dated 21.10.2009 under Section 11C of the Central Excise Act, 1944 waiving excise duty on packing materials, namely printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks and metal labels bearing a brand name during the period 1.10.1987 to 31.8.2008 covered by Notification No. 8/2003-CE as amended. The said Section 11C exemption did not specifically cover printed catch covers. Accordingly, the adjudicating authority, after granting exemp .....

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..... ers, pilfer proof caps, crown corks and metal labels. Prima facie, the said exemption does not apply to printed catch covers. The question whether printed catch covers are the same as printed cartons can be considered and decided only at the time of final disposal of the appeal. At the stage of considering the stay application, what needs to be seen is whether the extended period of time could have been invoked in the instant case. The very fact that Section 11C notification was issued in respect of similar products for the period from 1.10.1987 to 31.8.2008 clearly indicates that there was a general trade practice wherein exemption was availed in respect of packing materials bearing brand name of another person under the Small Scale Notifi .....

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