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TMI Blog2017 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Joint Commissioner (AR), for Respondent ORDER Per Anil Choudhary The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 105-CE/NOIDA/2007 dated 20/09/2007. 2. The only issue in this appeal filed by the appellant-assessee is, that he is a registered manufacturer of uncoated Kraft paper, whether the assessee have rightly claimed the benefit of concessional rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of 12% under serial No.86(A) of the said notification as amended. Vide show cause notice dated 25/01/2007 this was objected to by revenue, as it appeared to revenue that appellant could avail benefit only under one entry either under Serial No.86 or 86(A) in a given financial year and not under both the entries in the same financial year. Accordingly, differential duty was demanded amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out by learned Amicus Curie, we fine that the issue herein is squarely covered by the precedent decision of Division Bench of this Tribunal in the case of Karanja industries Vs Commissioner of Central Excise, 2010 (251) ELT 115 (Tri.-Bang.) wherein considering the same notification and the same entries, this Tribunal held that, from the conditions and reading of the entries 86 and 86(A), it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble High Court had held in respect of this very notification no doubt the notification makes the classification between paper and paperboard manufacturing factories with pulp units based on wood or bamboo pulp unit attached to them or without them. While the units without them get further concessional rate of 12% duty over and above the initial exemption granted under Sl. No. 86 of the exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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