2012 (10) TMI 302

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..... s that the issue is debatable and both views are possible - pre-deposit waived - E/325-326/2010 - S/378-379/2011-WZB/C-II(EB) - Dated:- 25-4-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. [Order per : B.S.V. Murthy, Member (T)]. - Duty has been demanded with interest and equal amount of penalty has been imposed in the two orders impugned in the appeals. The issue involved in both the .....

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..... are become excisable. 3. However, learned DR submits that these decisions were rendered prior to the introduction of Central Excise Rules, 2002 and, therefore, both the decisions should not be relevant. He also further relies upon para 3.2 of the manual on Central Excise Rules of C.B.E. C. and also decision of this Tribunal in the case of Prestige HM Polycontainer Ltd. v. Commissioner of Centr .....

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