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TMI Blog2015 (1) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ich appellant collecting excise duty after the 1993 Notification had not deposited the same in to the treasury - Held that:- In both the notifications, Government intended use of certain wastage to make pulp for use thereof in manufacture of paper so as to enjoy duty exemption. Scope of Notification of 1991 was widened by Notification No. 30/93-C.E., dated 28-2-1993 to grant exemption to paper ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, Member (T) Ms. Asmita Nayak and Shri R.K. Ranjan, Advocates, for the Appellant. Shri Pramod Kumar, DR, for the Respondent. ORDER Counsel for the appellant submitted that appellant is a paper manufacturer and it was manufacturing paper using rice straw pulp of not less than 75% by weight and was covered by the proviso under column 3 of Sl. No. 16 of the Notification No. 30/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereafter no such duty element was shown in such document, as a result of which appellant collecting excise duty after the 1993 Notification had not deposited the same in to the treasury. Appellant submits that presumption of Revenue is under suspicion and not true. Appellant did not collect excise duty after 28-2-1993 distinctly when pages 58 and 59 of appeal folder is examined. Those document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded use of certain wastage to make pulp for use thereof in manufacture of paper so as to enjoy duty exemption. Scope of Notification of 1991 was widened by Notification No. 30/93-C.E., dated 28-2-1993 to grant exemption to paper industry. 5. Examination and comparison of pages 59 and 60 with pages 61 and 62 of appeal folder indicates that the price before and after the exemption Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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