2015 (4) TMI 276

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..... hat it was the intention of the legislature to give the benefit to the manufacturer of packing material which bears the brand name of their customs or the persons to use them as packing material for packing of their final product and the same is to be given retrospective effect. Prima facie we are of the view that the applicant has made out a 100% case for waiver of pre-deposit. Accordingly, we wa .....

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..... of Notification 8/2003 as SSI exemption. Accordingly, the impugned demand of ₹ 5,01,559/- has been confirmed against the applicants along with a penalty of Rs, 2,00,000/-. The applicants are seeking waiver of pre-deposit of the same. 2. On behalf of the applicants, the learned counsel contended that these plastic polythene rolls/sheets are made for packing, which bear the brand name of th .....

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..... d. vs. CCE, Kanpur 2012 (272) ELT 584 (Tri-Del.). 3. Heard both sides. 4. Considering the submissions made by the learned counsel, we find that there were several amendments given to clause (e) of Notification 8/2003 and from those amendments we find that it was the intention of the legislature to give the benefit to the manufacturer of packing material which bears the brand name of their cu .....

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