9911796707
TMI Blog2010 (5) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... mediate period, i.e. before the entire quantity of 3500 Mts cleared from the factory premises they discharged duty on specific consignments - appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - Accordingly decided in the favour of the assessee - E/104/2010 - 439/2010 - Dated:- 17-5-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paper board or articles made there from when cleared for home consumption from the factory, are exempted. It is his submission that appellant had availed the benefit of exemption notification, but, clearances exceeding the quantity of 3500 Mt, they discharge duty liability. He submits that, due to requirement of their customer, before exhausting the quota of 3500 Mt of duty free paper, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginning. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the benefit of Notification No. 4/2006 dated 1st March 2006 as envisaged by condition No. 10 reads as under :- (1) The exemption shall apply only to the paper and paperboard or articles made there from cleared for home consumption from a factory, in any financial year, up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No 4/06 and 4/08. Only reason for confirmation of demand is that during the intermediate period, i.e. before the entire quantity of 3500 Mts cleared from the factory premises they discharged duty on specific consignments. We are of the considered view that the wording of the notification do not envisage any such restrictions. In view of this, we are of the considered view that appellant has mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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