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TMI Blog2010 (7) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Act, 1985. Exemption sought to be denied alleging two unit as not distinct and separate and holding that bifurcation only with a view to avail exemption. However, upon consideration of the reply submitted by the assessee, the Commissioner dropped the proceedings for which the said show cause notice had been issued by him. Tribunal also dropped the demand. Held that- both the authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal preferred by the revenue against the order passed by the Commissioner (Appeals), has held that the assessee is entitled to the benefit of exemption for the first clearances of 3500 Metric Tonnes of paper under Notification No.6/2000-CE dated 1st March 2000 as amended by Notification No. 36/2000-CE dated 4th May, 2000. 2. The assessee was engaged in the manufacture of paper of differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by him. In the order of adjudication, the Commissioner recorded the following findings: "13. As per the Notification, excisable goods namely paper falling under Chapter 48 of the Central Excise Tariff Act, 1985 manufactured in a factory equipped with the machinery to manufacture from the stage of pulp to the stage of paper are exempted for first clearances up to 3500 Metric Tonnes from 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 M.Ts. for which exemption has been claimed separately by the two units took place from the individual units. Therefore the condition with reference to clearance from a factory is held as fulfilled. The units have also not claimed the benefit of the SSI Notifications. I am therefore satisfied that the terms and conditions of the Notification No.6/2000 dated 1.03.2000 as amended have been duly com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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