ORDER
J.H. Joglekar, Member (T)
1. When the stay application was called out, we find that the issue is squarely covered and therefore take up the appeal for disposal, granting waiver of pre-deposit of penalty of Rs. 5,000/-.
2. The appellants paid duty on lay flat tubings which were thereafter captively consumed in the manufacture of plastic bags. The lay flat tubings were printed with the customers’ logo. The show cause notice alleged that printing was a process of manufacture and therefore the cost of printing should be added when computing the assessable value. The Assistant Commissioner relying upon the Supreme Court judgment in the case of U.O.I, v. J.G. Glass Inds. Ltd. [1998 (97) E.L.T. 5 (S.C.)], confirmed the demand and imposed the penalty. The Commissioner having upheld the order, the present appeal is before us.
3. Shri R.C. Saxena, learned counsel, fairly states that the cited order of the Supreme Court covers the issue but states that there was no cause for imposition of penalty. He submits that the assessees paid the differential duty immediately on receipt of the show cause notice. In these circumstances we find no cause for sustaining the orders of penalty. The orders of confirmation of duty are upheld. The orders of imposition of penalty are set aside. The appeal is allowed in part.