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2012 (3) TMI 348 - CESTAT NEW DELHIDuty demand - Denial of benefit of Notification No. 4/2006 - computation of clearance of 3500 MT - Commissioner held that appellant had cleared the exempted paper, on payment of duty, to encash the duty paid from Cenvat credit from the buyers - Held that:- 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% by one of pulp made from the 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.
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