COMMISSIONER OF CENTRAL EXCISE Vs. N. M. NAGPAL PRIVATE LIMITED
LAWS(SC)-2006-5-128
SUPREME COURT OF INDIA
Decided on May 03,2006

COMMISSIONER OF CENTRAL EXCISE Appellant
VERSUS
N. M. Nagpal Private Limited Respondents

JUDGEMENT

- (1.)DELAY in Civil Appeal No. 7785 of 2001 is condoned.
(2.)THIS order shall dispose of three appeals as the point involved in the appeals is the same. For the sake of convenience, the facts are taken from Civil Appeal No. 1571 of 2001.
This is a statutory appeal filed under S.35L(b) of the Central Excise Act, 1944 (for short "the Act") against Final Order No. 1424/2000 - B dated 20-9-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeal No. E / 228/2000 - B.

(3.)THE respondent assessee manufactures cellular sheets falling under Sub-Heading 3921.00, helmet inserts falling under Sub-Heading 6501.90, styrene monomer falling under Sub-Heading 2902.00, polystyrene beads falling under Sub-Heading 3903.00, polystyrene expandable in powder form and reclaimed plastic containers, both falling under Sub-Heading 3903.00 in addition to cellular articles for the conveyance or packing of the articles of plastics falling under Sub-Headings 3923.90 and 3924.90.


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