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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 ..... tral Excise Act, 1944 (for short "the Act"), arises from the final order dated 15th June 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for short "the Tribunal") in Appeal No. E/368/02-MAS. By the impugned order, the Tribunal, while dismissing the appeal preferred by the revenue against the order passed by the Commissioner (Appeals), has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned Notification, even though the two units were not distinct and separate. Accordingly, a show cause notice was issued to the assessee. 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. In the order of adjudication, the Commissioner recorded the following findings: "13. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of pulp to the stage of paper. It is also said that each stream of production was independent of each other. The facts are not disputed in the notice. Therefore, the condition with reference to manufacture in a factory is held as fulfilled. It is also not in dispute that the clearances of 3500 M.Ts. for which exemption has been claimed separately by the two units took place from the individual u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for manufacture of paper starting from the stage of pulp to the final stage of the end product i.e. paper. The finding is a pure question of fact and is not put in issue by the revenue. That being so, the impugned order does not give rise any question of law. Resultantly, the appeal deserves to be dismissed. We order accordingly with no order as to costs. CIVIL APPEAL NOS.1085/2005, 1086/2005, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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