9911796707
TMI Blog2022 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... Central excise duty of Rs.26,004/- as confirmed by the lower adjudicating authority. However, the penalty imposed under Section 11AC of the Central Excise Act, 1944 in the instant case is set aside and the impugned order is modified to the extent of the penalty imposed under Section 11AC and the appeal of the appellants is allowed to the extent hereinabove." 2.1 Appellants are engaged in manufacture of Printed Cartoons, Labels/Stickers/Tags, Paper Folders/Booklets etc falling under Chapter 48 and 39 of Central Excise Tariff Act, 1985. On scrutiny of the records It was noticed that the Appellant during the period July 2009 to April 2010, cleared the Printed and Plain Paper Labels/Tags/Stickers, Folders and Diaries falling under Chapter 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Printed Cartoons, Labels/Stickers/Tags, Paper Folders/Booklets etc falling under Chapter 48 and 39 of Central Excise Tariff Act, 1985. On scrutiny of the records by the Department, it was noticed that the Appellant during the period April 2006 to June 2009, cleared the Printed and Plain Paper Labels/Tags/Stickers, Folders and Diaries falling under Chapter 48 of Central Excise Tariff Act, 1985, bearing brand name/trade name of others, hence the benefit of SSI exemption Notification No.8/2003-CE, dt.01.03.2003 was not admissible. Consequently, the demand notices were issued from time to time, proposing denial of the benefit of the said notification and recovery of the duty not paid along with interest and penalty. The Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the aggregate value of clearance of two products viz. 'catch covers' and 'diaries' which were cleared by the Appellant affixing the brand name of others be included in the aggregate value of clearance of all excisable goods during the relevant period so as to determine the eligibility of SSI exemption Notification No.8/2003-CE, dt.01.03.2003, as amended. The claim of the Appellant is that the catch covers are exempted considering it as packing material by virtue of Notification No.24/2009-CE, dt.21.19.2009 issued under Section 11C of Central Excise Act, 1944. We find that this Tribunal has already considered the issue whether the 'catch covers' be called as 'packing material' and fall within the scope of Notification No.24/2009-CE (NT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, find no reason to distinguish 'printed cartons of paper or paperboard' from 'catch cover' and to deny eligibility to exemption." 6. Therefore, in our opinion, the value of 'catch cover' cannot be included in the aggregate value of clearance in computing the aggregate value of clearance to extend the benefit of SSI exemption during the relevant period. However, we do not find merits in the contention of the Appellant that the 'diaries' be also considered under the said notification. 7. In the result, the value of aggregate clearance of diaries be included in computing the exemption limit prescribed under Notification No.8/2003-CE, dt.01.03.2003 for the period in question. Consequently, the matter is remanded to the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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