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TMI Blog2014 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order wherein it has been alleged that the applicant had not made any test either on their own or through other sources to test the content/quantity of the pulp which is a major requisite to the avail concession irrespective of the fact that pulp is manufactured in the same factory or not. It appears that the finding of the Commissioner in the impugned order in respect of the content of weight of pulp is beyond the scope of show cause notice. Prima face, we find that the applicant has made out a case for waiver of predeposit of entire amount of duty and penalty. Accordingly, predeposit of duty and penalty is waived and recovery thereof is stayed till pendency of the appeal - Stay granted. - E/176, 178/12 - Misc. Order Nos. 40180-4018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of excisable goods Rate Condition No. 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, hardwoods, softwoods, reeds (other than sarkands) or rags 8% 10 It has been alleged in the show cause notice that they were not entitled to avail the exemption notification on the ground that they were not manufacturing their finished goods starting from the stage of pulp that is directly forming part of finished goods. It has been further alleged that they were manufacturing from waste paper to pulp and then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purview of these notifications at all. 4. Accordingly, it is clarified that under notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E., the concession would be available to paper, paperboard, etc., if manufactured from pulp of the required specification regardless of whether the pulp itself is manufactured in the same factory or not." 3. After hearing both the sides and on perusal of records, we find that in view of the Board circular, exemption benefit would not be denied on the ground that the pulp itself is manufactured in the same factory. The learned advocate on behalf of the applicant submits that the Commissioner denied the exemption benefit on different reason which is beyond the scope of the SCN. In this context, we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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