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2015 (11) TMI 712 - AT - Central ExciseDuty demand - option to avail exemptions - Clearance of goods under serial No. 93 of Notification No. 4/2006-CE dated 01/03/2006 - Imposition of penalty - Held that:- s in view of the above mentioned two conditions, it cannot be said that serial No.90 provides absolute exemption to paper and paper board or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags. - appellant-assessees cannot be forced to pay duty as per serial No.90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. Issue involved in this has already been decided by this Tribunal in the case of Balkrishna Paper Mill Ltd. & Ors. vs. Commissioner of Central Excise [2015 (11) TMI 210 - CESTAT MUMBAI] - we are holding on merits in favour of the appellant-assessee, there is no question of recovery of interest or imposition of penalty - Decided in favour of assessee.
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