9911796707
TMI Blog2023 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The present appeal filed by the Revenue is directed against the impugned order passed by the Ld. Commissioner (Appeals) whereby the Ld. Commissioner (Appeals) has allowed the appeal of the respondent. 2. Briefly stated the facts of the present case are that M/s Nachiketa Paper Ltd. [Unit No. 1] are engaged in the manufacture of writing and printing paper falling under Chapter 48 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in unbound form. Moreover, the magazine does not contain printed matter consisting mainly of current news. Hence, the department came to the conclusion that the respondent has wrongly availed the benefit of Notification No. 23/98-CE dated 1.8.1998 without disclosing the material fact with intent to evade payment of central excise duty. As per the department, the respondent is liable to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Commissioner (Appeals) is not sustainable in law as the same has not been passed in accordance with law. He further submitted that the item 'Newsprint-in-reels' in different from 'Newsprint-in reels or sheets' and the Ld. Commissioner (Appeals) has wrongly held that the goods are specifically and separately classifiable under chapter heading No. 4801.00. He also submits that the exemption noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) for the earlier period was challenged before the Tribunal and the Tribunal dismissed the appeal of the Revenue vide its order reported in 2009 (243) ELT 434 (Tri.-Del.). The Ld. Counsel also placed on record the decision of the Additional Commissioner in the case of respondent itself wherein the Ld. Additional Commissioner for the subsequent period, dropped the demand against the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was upheld by the Tribunal by dismissing the appeal of the Revenue as cited (supra). 9. Further, we note that for the subsequent period also the Additional Commissioner has given the benefit to the respondent of Notification No. 23/98-CE dated 1.8.1998. Since, the Revenue has not filed any appeal against the decision of the Tribunal cited (supra) whereby the benefit of the notification was exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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