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TMI Blog2017 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... r dispute - As per the registration certificate of the buyers produced by the respondent, it is observed that the buyer is registered by the Registrar of newspaper for India as a newspaper. As per this certificate, the criteria of buyer to be registered as newspaper under the provisions of Press and Registration of Books Act, 1867 also stand fulfilled. It is not necessary that the buyer should be compulsorily print the newspaper and the news print supplied by the respondent should be used in printing of such newspapers. The criteria is limited to the buyer should be registered as newspaper, which is not under dispute. Therefore, the news print supplied by the to the various buyers are clearly covered under the definition of news print as pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Registration of Books Act, 1867. a) Ashwani Printers, Bangalore b) Andhra Law Times, Hyderabad c) Golden Gate Success Line, Bangalore 2. A show-cause notice was issued demanding duty of excise on the ground that on perusal of the registration certificate of the above customers, it was revealed that they were engaged in publication of monthly/fortnightly journals and educational text books. None of the above were engaged in the publication of newspapers publication. Therefore, the supply of so called news print papers does not fall under the news print as defined under Notification No.23/98-CE dated 01/08/1998. The adjudicating authority confirmed the demand of excise duty proposed in the show-cause notice and also impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates the findings in the impugned order. He further submits that as per the documentary evidence such as order issued by Govt. of India to the respondent giving a status as Mill Producing News Print, purchase orders of all the buyers and registration certificate of the buyers issued by Registrar of newspapers in India. As per these documents, the respondent s supply of paper is clearly falls under the news print as defined under Notification No.23/98-CE dated 01/08/98. He submits that it is not necessary that the news print supplied by the assesee should be compulsorily used for printing of newspaper in order to quality as news print. The only criteria for news print is to fulfill the condition of the notification, which is not under disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Schedule-1 of the news print control order 1962. On perusal of the order dated 20/09/1995 issued by Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion, the respondent s mill has been notified in pursuance of Item 3 of Schedue-1 read with sub-clause (e) of Clause 2 of the Newsprint Control Order, 1962, as a mill producing Newsprint. Therefore, the aforesaid criteria of mill being a manufacture of newsprint is not under dispute. The other criteria is that the newsprint should be supplied against a purchase order placed upon such manufacturer by a news print, which is registered by the Registrar of newspaper for India under the provisions of Press and Registration of Books Act, 1867. As per the registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition given under Notification No.23/98-CE dated 01/108/1998 there is no dispute that such criteria stand fulfilled. Therefore, the supply made by the respondent to various newspapers is indeed news print. The Ld. Commissioner in his finding has elaborately considered all the issues on the facts as well as on law point. He has also considered certificate of the buyer, purchase order and the registration of the respondent, thereafter came to the conclusion that the goods supplied by the respondent is a news print, the entire proceedings of the show-cause notice and adjudication order is based on the end use of news print, which is not the condition provided for defining the news print under Notification No.23/98-CE dated 01/108/1998. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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