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2017 (10) TMI 891 - CESTAT CHENNAIBenefit of N/N. 6/2002-CE dated 1.3.2002 as amended r/w Condition No. 14 thereof - it was alleged that that the appellant has not fulfilled the first requirement / condition in the notification which is that the paper manufactured should start from the stage of pulp in the factory - scope of SCN - Held that: - the controversy has been put to an end by the Board by clarifying that if pulp is manufactured of the required specification whether or not pulp itself is manufactured in the same factory, the benefit of the notification would be available to the manufacturer. However, it is observed by the Commissioner that the concessional rate of duty of 8% / nil during the years 2004 05 to 2007 08 cannot be extended to the appellant in the absence of proof of that pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard wood, soft wood etc. Thus, the Commissioner has proceeded to confirm the demand on the ground which is absent in the show cause notice. It is indeed correct that the Commissioner has travelled beyond the show cause notice. Demand set aside - appeal allowed - decided in favor of appellant.
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