9911796707
TMI Blog2003 (3) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... handran, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above applications for waiver of pre-deposit of duty and penalty, details of which are set out herein below, arise out of a common order of the Commissioner (Appeals) rejecting four appeals filed by the applicants against four adjudication orders of the Deputy Commissioner of Central Excise. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid on inputs and capital goods although no duty was payable on the final products, i.e., newsprint, thus contravening the provisions of Rule 57C(1) and Rule 57R(1) of the Central Excise Rules, 1944 respectively. 3. We have heard both sides and carefully considered their submissions. 4. We find that prior to commencement of manufacture of newsprint in July, 1998, the applicants vide their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... newsprint as paper of a kind :- (a) intended for the printing of newspapers; and (b) manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification has effect only on classification of a particular product and not on the exemption notification. 5. Since the applicants have admittedly paid duty on their final products which has been accepted to be newsprint falling under Chapter Heading 48.01 which prima facie could not have been cleared during the period in dispute at nil rate of duty in view of Note 3 to Chapter 48 read with N ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
