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2022 (6) TMI 2 - CESTAT MUMBAIBenefit of concessional rate of duty - self-assessment under Rule 6 of Central Excise Rules, 2002 - "Nil' duty under Sr. No. 90 of Notification No. 4/2006-CE dated 01-03-2006 as amended - whether the entry at Sl No 90 of the exemption Notification prescribing nil rate of duty is absolute exemption from the payment of duty, appellant were barred from payment of duty as per Sl No 93 of the same notification? - HELD THAT:- The very same entries of the said notifications were considered by the tribunal in case of BALKRISHNA PAPER MILLS LTD, LAXMI BOARD AND PAPER MILLS LTD, COMMISSIONER OF CENTRAL EXCISE, THANE-I VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE –I AND LAXMI BOARD AND PAPER MILLS LTD [2015 (11) TMI 210 - CESTAT MUMBAI], where it was held that the 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. Since issue is no longer res- integra, there are no merits in the impugned order - appeal allowed.
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