2015 (3) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t : Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das 1. The applicants are engaged in the manufacture of "White Duplex Board" classifiable under sub heading 48041100 of the First Schedule to the CETA'85. The applicant was availing benefit of Notification No.4/2006-CE dt. 1.3.2006 (Serial No.91) as amended and paying duty @ 4% w.e.f. 1.4.2010 on "White Duplex Board".  According to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Notification and therefore they have to follow the said serial number. In this context, the learned AR drew the attention of the Bench the Board's Circular No.937/27/2010-CX dated 26.11.2010. We find that the Board's circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A (1A) of Central Excise Act would apply where an exemption f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erest and penalty and stay its recovery thereof till the disposal of the appeals. Stay applications are allowed." 3. In view of the earlier stay order of the Tribunal (supra), we waive predeposit of duty along with interest and penalty till disposal of the appeal.  Registry is directed to link this appeal with Appeal Nos.E/502 & 503/2012.  Stay application is allowed. (Dictated and pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X