2012 (8) TMI 845

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..... lity at the rate of 8% on the paper and paper boards manufactured by the appellant. It is undisputed that the appellant is covered under serial No. 93. At the same time, Revenue’s case is that the appellant is required to avail benefit of Sl. No. 90 of the said notification, as the said entry talks about exemption to first clearance of 3500 MT of paper and paper board. On perusal of the said notif .....

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..... hearing both sides, we find that the issue involved in this case is regarding eligibility of benefit of Serial No. 90/93 of the Notification No. 4/2006-C.E., dated 1-3-2006 as amended from time to time. 3. On perusal of the records, we find that appellant has availed the benefit of Serial No. 93 of the notification, which talks about discharge of duty liability at the rate of 8% on the paper and .....

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