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TMI Blog2022 (6) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ant were covered by three entries of exemption notification No. 4/2006-C.E., dated 01.03.2006. The entry at Sl. No. 90 prescribed the concessional rate of duty @ 8% advalorem, which was subject to fulfilment of the conditions itemized at Sl. No.10. Another entry at Sl. No.91 prescribed the concessional rate of duty of 12% advalorem, which was subject to the condition No. 11. The third entry at Sl. No.93, which was unconditional, also prescribed concessional rate of 12% advalorem. 1.1. In the budget for the year 2008-09, the notification No. 4/2006-C.E. at Sl. No. 90 was amended by notification No. 4/2008-C.E. dated 01.03.2008 in changing the rate of duty from 8% to 'NIL', retaining all other conditions as per the earlier notification. Corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 10 of Sl. No.90 of Notification No. 4/2006, the first clearance of 3500 MTs during any financial year was absolutely exempted without any further conditions w.e.f. 01.03.2008. The matter arising out of the show cause notice dated 29.04.2011 was adjudicated vide order dated 25.04.2012, wherein the proposals made therein were confirmed by the learned Original Authority 3. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 4. None appeared for the appellant. Heard Shri Sanjay Hasija, learned A.R. for the Revenue and examined the case records. 5. Section 5A of the Central Excise Act, 1944 recognizes two categorizes of exemption notification. The first category being that of an "abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 05.02.2015, passed by the Tribunal in the case of Balkrishna Paper Mills Ltd. & Ors. Vs. Commissioner of Central Excise, Thane-I, reported in 2015-TIOL-1100-CESTAT-MUM. The relevant paragraph in the said order is extracted herein below: "7. In the result, we hold that the appellant-assessees cannot be forced to pay duty as per serial No.90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. Since we have taken the view that the appellant cannot be forced to pay the duty under nil rate vide serial no.90, the other aspects raised in all the show cause notices as also the Revenue's appeal fall flat". 7. In view of above discussions, we do not find any merits in the impugned order, insofar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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