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2014 (4) TMI 415 - CESTAT CHENNAIWaiver of predeposit of duty - manufacturers of Kraft Paper (plain uncoated) - Benefit of Exemption Notification No.6/2002-CE dt. 1.3.2002 and another Notification No.4/06-CE dt. 1.3.2006 - Stage of manufacturing - Held that:- in view of the Board circular, exemption benefit would not be denied on the ground that the pulp itself is manufactured in the same factory. The learned advocate on behalf of the applicant submits that the Commissioner denied the exemption benefit on different reason which is beyond the scope of the SCN. In this context, we have perused para-13 of the impugned order wherein it has been alleged that the applicant had not made any test either on their own or through other sources to test the content/quantity of the pulp which is a major requisite to the avail concession irrespective of the fact that pulp is manufactured in the same factory or not. It appears that the finding of the Commissioner in the impugned order in respect of the content of weight of pulp is beyond the scope of show cause notice. Prima face, we find that the applicant has made out a case for waiver of predeposit of entire amount of duty and penalty. Accordingly, predeposit of duty and penalty is waived and recovery thereof is stayed till pendency of the appeal - Stay granted.
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