9911796707
TMI Blog2013 (11) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable - the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty - Pre-deposit of the entire amount of duty, interest and penalty waived till the disposal – Stay granted. - E/502 & 503/2012 - - - Dated:- 8-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri M. Saravanan, Consultant For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) ORDER Per P.K. Das; Both the applications involve a common issue and hence they are taken up together for disposal. 2. The applicant is engaged in the manufacture of kraft paper. They made benefit of exemption Notification No.4/2006-CE dated 1.3.2006 under Sl. No. 91 appended to the Table thereto. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags [4%] 11 CONDITIONS Condition No. Conditions 10 (1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, up to first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue) No.8/2003-Central Excise, dated the 1st March, 2003. Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise under sub-Section (1) of Section 5A has been granted absolutely. In the instant case, both the serial number provides different conditions as Condition No. 10 11 mentioned above. Further, the exemption under Serial No. 90 of the Table appended to the Notification has not been granted absolutely. Thus, prima facie, the findings of the Commissioner are not sustainable. In view of that, the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty. Accordingly, pre-deposit of the entire amount of duty, interest and penalty are waived and recovery stayed till the disposal of the appeal. Stay application is allowed. 5. Accordingly, following the earlier stay order, we grant waiver of pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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