2014 (2) TMI 631

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..... of small scale exemption under notification No. 8/2003-CE dated 01/03/2003 to plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear during the period 16/06/2003 to 26/02/2010. Therefore, the appellant is rightly entitled to the benefit of the said exemption. Therefore, the impugned order is not sustainable in law - Decided in favour .....

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..... the appellant was not eligible for small scale exemption under the aforesaid notification and hence they were liable to pay duty. Accordingly a duty demand of Rs.16,66,907/- was confirmed against the appellant along with interest thereon and also imposing equivalent amount of penalty, for the period 2004-05 to 2008-09. Aggrieved of the same, the appellant preferred an appeal before the lower appel .....

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..... ssued by the Government. 5. We have carefully considered the submissions. Notification No.10/2013-CE(NT) dated 02/08/2013 issued under Section 11C of the Central Excise Act, 1944, extends the benefit of small scale exemption under notification No. 8/2003-CE dated 01/03/2003 to plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear .....

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