9911796707
TMI Blog2012 (9) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR) Per: S S Kang 1. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.1,00,32,141/-, interest and penalty. 3. The demand is confirmed after denying the credit of Rs.86,60,541/- on the ground that the applicant during the period in dispute wrongly availed the credit as the goods manufactured by the applicant i.e craft paper board is exempted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of an aggregate quantity not exceeding 3500 MT. Exemption is not applicable to a manufacturer who is working under notification no. 8/2003-CE dated 01.03.2003. As the benefit of notification at serial no. 90 is available subject to the condition at serial no. 10, therefore the notification is a conditional notification and the applicants availed benefit of serial no. 93 which is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification provided absolute exemption to the goods. Hence the impugned order is rightly passed. 6. We find that the dispute is in respect of Notification no. 4/2006-CE up to 28.02.2007 and after 28.02.2007. For ready reference, the provisions are reproduced as under: Upto 28.02.2007 S. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 90 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. Nil 10 91 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
