9911796707
TMI Blog2018 (7) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same is cleared on the quantity based exemption as provided in N/N. 4/2006-CE. Therefore, the respondents cannot be denied the benefit of captive consumption exemption in terms of N/N. 67/1995-CE - The issue stands decided in the case of Pitamber Coated Paper Ltd. (supra) as well as in the decision in the case of M/s. Raguman Packages & Others Vs. CCE [2018 (2) TMI 204 - CESTAT CHENNAI] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of law, the original authority confirmed the duty, interest and imposed penalties. In appeal, the Commissioner (Appeals) set aside the order of the original authority. Aggrieved, the department is now before the Tribunal. 2. The Ld. AR, Shri K. P. Muralidharan, AC, reiterated the grounds of appeal. 3. On behalf of the respondents, the Ld. Counsel, Shri M. Kannan submitted that the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt as reported in 2015 (319) ELT 357 (SC). 4. Heard both sides. 5. The paper cone is neither exempt nor subject to Nil rate of duty and the same is cleared on the quantity based exemption as provided in Notification No. 4/2006-CE. Therefore, the respondents cannot be denied the benefit of captive consumption exemption in terms of Notification No. 67/1995-CE. The issue stands decided in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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