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TMI Blog2018 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.4/2006-CE. Department took the view that as per the notification, paper and paper board and articles made therefrom should have been manufactured in the same factory, however that is not so in the instant case. Hence two show cause notices were issued to the appellants proposing demands of differential duty with interest for the period April 2008 to February 2009 and for the period March 2009 to October 2009. The show cause notices also proposed imposition of penalty under Rule 25 of the Central Excise Rules,2002. In adjudication, the differential duty of Rs. 36,76,928/- for the period April 2008 to February 2009 and Rs. 26,25,780/- for the period March 2009 to October 2009 along with interest were confirmed and penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very issue has been addressed by the Tribunal in the case of ABC Paper Vs CCE Jallandhar - 2015 (319) ELT 506 (Tri. - Del.). In that particular case, the conversion of the pulp into paper rolls was done by the appellant therein on job work basis and therefore benefit of Notification No.4/2006-CE was denied to the appellant. However, the Tribunal has held that as the manufacturer undertaking to discharge duty liability on finished products and job work sending back paper rolls to manufacturer under job work challan without payment of duty, benefit of said exemption notification is not deniable to the manufacturer. The relevant portion of the order is reproduced as under : "5. We have considered the submissions from both the sides and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job work challans under Notification No. 214/86-C.E. There is no dispute that for this purpose, the appellant have given the required declaration, that the paper rolls received from M/s. Anmol Papers would be used by them for manufacture of the finished products which would be cleared on payment of duty. The appellant subjected to the paper rolls, received from the job worker, to the process of cutting and trimming and cleared the finished paper sheets on payment of duty by availing the exemption under Notification No. 6/2002-C.E. and 4/2006-C.E. The point of dispute is as to whether the appellant would be eligible for these exemptions. The Department seeks to deny the exemption on the ground that for availing of these exemptions, the conv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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