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TMI Blog2012 (9) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... l 10, therefore, prima facie merit in the contention of the applicant that the notification is not absolute exemption. Hence pre-deposit of the dues and stay recovery is waiwed - stay granted - in favour of assessee. - E/798/12 - S/1390/12/EB/C-II - Dated:- 24-7-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Mr. G.L.Deshpande, Adv. For Respondent :Mr. K S Mishra, Additional Commissioner (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 manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification. 5. The Revenue relies on the finding of the lower authority and submitted that prior to 01.03.2008, the applicants were availing the benefit of notification, as provided under serial no. 90 and paying duty at 8% and when the rate of duty became nil the applicants started availing the benefit of notification as provided at serial no. 93. The contention is that there is no change in the condition after the amendment with effect from 01.03.2008. Therefore, the applicants are entitled to clear the goods at nil rate of duty. Hence the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 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. 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 8% 11 93. 4802, 4804, 4805, 4807, 4808 or 4810 All goods 8% - 7. The case of the Revenue is that the exemption provided under serial no. 90 is absolute exemption, whereas the applicants submitted that the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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