TMI Blog2012 (3) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... e specific material, which attracts duty. The above finding is based on the examination and verification of the statutory as records maintained by the appellants. As against the above, there is only an observation by Commissioner (appeals) without any reference to the evidence contrary to the findings of the Deputy Commissioner - Following decision in the case of Ballarpur Industries Ltd. v. C.C.E., New Delhi [2002 (7) TMI 653 - CEGAT, NEW DELHI] - Stay granted. - E/1849 and 2145/2011 - Stay Order Nos. 415-416/2012-EX(BR)(PB) - Dated:- 1-3-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri Vikrant Kackria, Advocate, for the Appellant. Shri S.R. Meena, SDR, for the Respondent. ORDER Both the stay petitions, one filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of other paper and paperboard so cleared by the appellants. The notice issued to the appellant for the said periods was adjudicated by the original adjudicating authority who took note of the Tribunal s decision in the case of Ballarpur Industries Ltd. v. C.C.E., New Delhi [2003 (151) E.L.T. 555 (Tri.-Del.)] and dropped the demand on the ground that the exemption is available to the first clearance of 3500 MT of this particular type of paper and the clearance of other variety of other papers are not required to be taken into consideration while computing the quantum of 3500 MT. 4. Being aggrieved with the order passed by the Deputy Commissioner, Revenue filed an appeal before Commissioner (Appeals). He allowed the Revenue s appeal. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) has made an observation in his impugned order that the appellant had cleared the exempted paper, on payment of duty, to encash the duty paid from Cenvat credit from the buyers. Thereby indicating that the duty paid clearances of 150.150 MT writing and printing paper were of the same variety of paper to which the concessional rate was applicable up to first clearance of 3500 MT. However, we find that the above observation of the Commissioner (Appeals) is without any basis or is contrary to the findings of the Deputy Commissioner arrived in his impugned order. It stands specifically held by the Deputy Commissioner that 150.150 MT of paper on which the duty has been paid is manufactured from the pulp which contains less than 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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