2014 (1) TMI 201

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..... the benefit of Serial No. 93 of the notification, which talks about discharge of duty liability at the rate of 8% on the paper and paper board manufactured by the appellant. It is undisputed that the appellant is covered under serial No. 93 - On perusal of the said notification, we are of the considered view that appellant cannot be, prima facie, denied to benefit of discharging-reduced rate of e .....

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..... case is regarding eligibility of benefit of Serial No. 90/93 of the Notification No. 4/2006-C.E., dated 1-3-2006 as amended from time to time. 3. On perusal of the records, we find that appellant has availed the benefit of Serial No. 93 of the notification, which talks about discharge of duty liability at the rate of 8% on the paper and paper board manufactured by the appellant. It is undispute .....

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