2009 (2) TMI 559

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..... as, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal No. 638/CE/CHD/04 dated 10-9-2004. 2. Heard the learned SDR on behalf of the Revenue. None appeared on behalf of the respondent. 3. Learned D.R. submits that the respondents manufacture 'Newsprint-in-reels' and 'sheets' and paid duty under sub-heading 4801.00. He submits that the said product covers newsprint in .....

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..... leviable on newsprint in reels during the period 1-3-1988 to 8th July, 2004 would be exempted. In view of that the demand of duty, during the material period, on newsprint in reels is not sustainable as the notification under Section 11C has been issued. Accordingly, we do not interfere with the order of the Commissioner (Appeals). Appeal is rejected. (Dictated & pronounced in the Open Court)
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