2017 (11) TMI 275

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..... to be decided by this Bench is the eligibility of concessional rate of duty under Notification No.8/96-CE dated 23/07/1996 as amended by Notification No.28/96-CE dated 11/09/1996. As per the said notification, benefit of concession granted by the notification is conditional, namely, the respondent is eligible for concession only if the paper and paper board for article made therefrom, manufactured .....

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..... . Shri V.K. Agarwal, Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that from the investigation it was revealed that the condition of the notification, that non-conventional raw materials should be less than 75% of the weight of the pulp have not been complied with, therefore, Notification No.08/96-CE is not available to the respondent .....

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..... make an effective defence or justify whether non-conventional raw materials was less than 75% or more than 75%. If the relied upon documents could not be produced by the department, no proceedings can be made against the respondents, irrespective of fact whether the appellant has manipulated the records or otherwise. Any decision against the assesee without providing the relied upon documents will .....

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