- (1.) THE Court: This appeal is directed against the judgment and Order Nos. M -399 -400/S -847 -848/A -543 -544/Kol/2012, dated July 30, 2012 rejecting the application of the appellant for condonation of delay in filing Appeal Nos. Ex.Ap. 361, 362 of 2010 against the Orders -in -Appeal Nos. 58/HAL/09 and 59/HAL/09 both dated October 12, 2009 passed by the Commissioner of Central Excise (Appeals -I), Kolkata. The appellant is apparently engaged in the manufacture of paper and paper board falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 and has a factory at Jhargram, Dist. Paschim Midnapore.
(2.) THE appellant had its Registered Office at 75C, Park Street, Kolkata -700016. The Registered office has, however, been shifted to 11, Grant Lane, 2nd Floor, Kolkata -700012. The appellant claims to have filed declaration under Rule 173B of the erstwhile Central Excise Rules, 1944 from time -to -time, classifying their product i.e. Duplex Board in the form of loose sheets and strips under Chapter subheading 4805.00.
(3.) WASTE and scrap paper board (Brooks) meant for re -pulping within the factory were shown separately as falling under sub -heading 4702.90 which, according to the appellant, was exempted in view of Notification No. 67/95 -C.E., dated 16 -3 -1995.;