2006 (5) TMI 37

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..... ontainers used in packaging of exempted vanaspati as appellant sent granules to job worker for manufacture of containers claiming exemption under Notif. No. 214/86-CE dt. 25.3.86 and cleared without payment of duty, which were liable to duty
Order per S.S. Sekhon: Heard both sides in this appeal. 2. The issue involved is the duty demand confirmed on the plastic containers used in packaging of .....

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..... achino Montell reported in 2004(62) RLT 709 (CESTAT-LB) =2004 (168) ELT 466 (LB), the penalty under Section 11AC is set aside. The containers were required to be cleared on payment of duty. Confiscation liability arrived on containers under seizure is upheld, along with the redemption fine offered is however, reduced to 30% of the value of the seized goods. 4. As regards the other appellant the v .....

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