Full Judgment
1. M/s Paras Laminates (P) Ltd. have filed this appeal being aggrieved by the findings of the learned Commissioner (Appeals) in the impugned order. In the impugned order, the learned Commissioner (Appeals) held as under: "I have gone through the case records and submissions made by the appellants. A perusal of the copy of the Show-cause Notice served to the appellant on 3,8.98 shows that it is the copy of Show-cause notice endorsed to the Asstt. Commissioner on 20.11.89 hence the Show-cause Notice bears the 'Sd' marked in first place and the endorsement is signed by the Superintendent putting date as 18.11.89. Since the appellants have been shown office copy of the Show-cause Notice lying in the Range file bearing signatures of the Supdt. at both places as 18.11.98 and date of dispatches 20.11,89, hence it is to be treated as signed and dispatched on 20.11.89, The mistake of putting date 18.11.89 on endorsement is clearly only clerical one. The appellants have not denied the fact that Shri Ranjan Malhotra was working in their company at the material time nor have they contested the contents of Shri Ranjan Malhotra's letter dated 2.8.2001 stating thereunder that the Show-cause Notice was received by them on 20.11.89 after giving proper receipt on office copy and was handed over to the management on same day. In view of this clearcut admission of Shri Ranjan Malhotra establishes that the Show-cause Notice was received by the appellants. Since they do not have anything in support of their case on merits, they are trying to prolong the case on one pretext or other. The appellants have not contested the case on merit. The argument of Show-cause Notice being unsigned has also come unstruck with the production of office copy of the Show-cause Notice. Their plea of Show-cause Notice having not been served to the person authorised under Section 37 (c) also does not hold water in view of clear admission of Shri Malhotra that he had handed over the Show-cause Notice to the management on the date of receipt by him i.e. on 20.11.89. In view of above facts, the case laws quoted by the appellants are not applicable. I hold that the Show-cause Notice was served in time and the impugned order is correct in law." 2. The facts of the case in brief are that the appellants are engaged in the manufacture of laminates. They were producing decorative laminated sheets claiming classification u/s.h. 4823.90 and that paper based laminates u/s.h No. 8546.00, They claimed exemption from payment of duty on aggregate value of the clearance of Rs. 15 lacs under each category under Notification No. 175/86 as amended. Department alleged that the products were classifiable u/s.h. No. 3920.37 and, therefore, they were entitled to exemption of aggregate value of clearance of Rs. 15 lacs. Accordingly Show-cause Notice was issued to the assessee asking them to explain as to why duty amounting to Rs. 3,93,750 should not be demanded from them. The Assistant Commissioner confirmed the demand.
4. Arguing the case for the appellants Shri K.K. Gupta, learned Counsel submits that the issue of classification of laminates has been finally decided by the Hon'ble Supreme Court in the case of CCE, Hyderabad v.Bakelite Hylam Ltd., 1997 (91) ELT 13 (SC) wherein it was held that decorative laminated sheets shall be classifiable under chapter sub-heading 3920.31/3920.37 and that laminated sheets or industrial laminated sheets shall be classifiable under chapter heading 8546.00.
He submitted that in view of the above ruling of the Apex Court the assessee is entitled to exemption of aggregate value of Rs. 30 lacs as the two types of laminates were classifiable under two different chapter headings. He, therefore, prays that appeals may be allowed.