2016 (7) TMI 1032

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ani, Authorised Representative ORDER This appeal is filed against Order-in-Appeal No. OIA-KRS-291-292-VAPI-2008 dated 30.09.2008. 2.  Briefly stated, the facts of the case are that the appellant are engaged in the manufacture excisable goods viz. Plastic articles falling under Chapter 39 of CETA,1985 for which they are registered with the central excise department. In the year 2001 they ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... udication, the demand was confirmed and penalty imposed.  Aggrieved by the same, the appellant preferred an appeal before the Commissioner (Appeals), who in turn, rejected the appeal.  Hence, the present appeal. 3.  Shri Satyjit Das, Commercial Manager appearing for the appellant submits that they were basically manufacturer of excisebale goods and  providing necessary  a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acture of plastic articles and entered into a Joint Venture with another Company.  In the course of rendering some assistance, the appellant received certain charges from the other Company which was considered as "Scientific and Technical services".  We find that, on the same issue, the Mumbai Bench of Tribunal has observed as under:- "3. 'Scientific and Technical Consultancy Services' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X