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TMI Blog2015 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... eals with plastics and articles thereof. We are concerned here with two Assessment Years 1995-96 and 1996-97. It is an admitted position that classification in the previous year dated 1st March, 1994 has been accepted by the Department and duty has been charged only once and not twice over as sought to be charged at present. Various show cause notices have been issued relating to these two assessment years started from the show cause notice dated 18th March, 1996. The material part of the said notice reads as under: "Whereas it appears, that M/s. Caprihans India Ltd;, 76, MIC Area, Satpur, Nasik-622007 (herein after called "THE SAID ASSESSEE") manufacturer of excisable goods falling under Chapter 39,49,59 & 96 of C.Ex. Tariff Act, 1985. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t get shifted to the printing industry Chapter i.e. Chapter 49. Even the Assistant Commissioner in his order dated November 19, 1997 correctly proceeds on the footing that by mere printing, the fabric does not lose its original identity. However, despite this finding of the Assistant Commissioner, the Assistant Commissioner went on to levy excise duty twice over in respect of the same product, both times under Chapter 39 Heading No. 39.20. The Commissioner (Appeals) by his order dated 30th March, 1999 allowed the assessee's appeal and stated that based on the Assistant Commissioner's finding that no different product except the product under Chapter 39 Heading No. 39.20 emerges after printing, the resultant product could not be li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eets, we hold that the duty already paid on the plain sheets would be adjustable towards the final duty required to be paid by the respondents, for which purposes we remand the matter to the Assistant Commissioner for doing quantification. The revenue's appeal is thus allowed in above terms." The findings in these paragraphs by the Tribunal have to be set aside on the simple ground that they are beyond the show cause notice of the Revenue, which accepts the fact that at least in the present case, no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture. On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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