9911796707
TMI Blog2017 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri Amresh Jain and R.K. Manjhi, ARs, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These two appeals are taken up together for disposal as the issue relates to same dispute of denial of exemption to the appellants in terms of Notification No. 4/2006-C.E., dated 1-3-2006. The appellants are engaged in the manufacture of security paper which is used onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the security paper, and used within the factory of its production for pulping 2. Proceedings were initiated against the appellant to deny the exemption claimed by them on security paper on the ground that these papers did not bear water mark, security thread, etc., as such, do not qualify for the exemption. 3. We have heard both sides and examined the appeal records. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to various Security Presses, Bank Note Presses listed in the Notification itself. There is no dispute regarding clearance of any other paper to any other recipient in violation of stipulation in the Notification. The reliance of the original authority on the definition available in internet or any other sources to decide as to what will constitute security paper is uncalled for. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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